United States v. Ross
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the circuit court, Southern district of New York (84 Fed. 158), reversing a decision of the board of general appraisers, which affirmed a decision of the collector' of the port of New York, touching classification for duty of certain elliptical glass bottles known as “egg sodas.”
1Per curiam
The articles in question are the familiar small glass bottles in which soda water is put up, and are the usual and necessary coverings of the soda. This court held in U. S. v. Leggett, 13 C. C. A. 448, 66 Fed. 300, that the usual and necessary coverings of goods subject to specific duties are not dutiable unless such coverings are directly provided for in the tariff acts, and the same rule would apply to like coverings of articles on the free list. The government contends that these bottles are dutiable under paragraph 88 of the act of 1894, which reads as follows:
“88. Green and colored,…
2Cases cited4 opinions
- Press Pub. Co. v. MonroeCourt of Appeals for the Second Circuit · 1896
- United States v. DicksonCourt of Appeals for the Second Circuit · 1896
- United States v. LeggettCourt of Appeals for the Second Circuit · 1895
- Grace v. Collector of Customs of Port & District of San FranciscoCourt of Appeals for the Ninth Circuit · 1897
3Cited by7 opinions
- United States v. American Railway Express Co.Court of Customs and Patent Appeals · 1921
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
- United States v. RingkCourt of Customs and Patent Appeals · 1913
- Matson Navigation Co. v. United StatesUnited States Customs Court · 1940
- Balfour, Guthrie & Co. v. United StatesCourt of Customs and Patent Appeals · 1939
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