Legal Opinion

United States v. Eckstein

Supreme Court of the United States

Decided December 4, 1911No. 52PublishedCited by 10 opinions

CERTIORARI TO THE CIRCUIT COURT OF APPEARS FOR THE SECOND CIRCUIT., The facts, which involve the correct classification, under the tariff act of 1897 of artificial horsehair, are stated in the opinion. The Government insists that no statutory similitude is established, and that the merchandise is therefore dutiable under § 6 of the tariff act of 1897 as an unenumerated manufactured article.

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CERTIORARI TO THE CIRCUIT COURT OF APPEARS FOR THE SECOND CIRCUIT., The facts, which involve the correct classification, under the tariff act of 1897 of artificial horsehair, are stated in the opinion. The Government insists that no statutory similitude is established, and that the merchandise is therefore dutiable under § 6 of the tariff act of 1897 as an unenumerated manufactured article. The requirements of the similitude clause of § 7 are satisfied if there be shown a proper similarity in any one. of the four particulars, “material, quality, texture, or use,” named in that clause.…

1Opinion of the CourtChief Justice White

• This suit concerns the correct classification, under the tariff act of July 24, 1897, c. 11, 30 Stat. 151, of artificial or imitation horsehair, imported by the respondent into the port of New York on October 5, 1904.

Artificial or imitation horsehair is made from cotton waste by two processes, the Fremery and the Chardonriet. By the first process, referred to in the opinion of the Circuit Court of Appeals for the Second Circuit in Hardt von Bernuth v. United States, 146 Fed. Rep. 61, the cotton waste is dissolved in a solution of cup-ammonium, a salt of copper and ammonia, and this solution…

2Cases cited1 opinion

  1. Arthur v. FoxSupreme Court of the United States · 1883

3Cited by10 opinions

  1. United States v. Steinberg Bros.Court of Customs and Patent Appeals · 1959
  2. Steinberg Bros. v. United StatesUnited States Customs Court · 1958
  3. Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914
  4. Ex parte BlairDistrict Court, S.D. New York · 1918
  5. Samuel Shapiro & Co. v. United StatesUnited States Customs Court · 1948

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