Baruch v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For opinion below, see 159 Fed. 294. This is an appeal taken by an importer from a decision of the Circuit.
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Appeal from the Circuit Court of the United States for the Southern District of New York. For opinion below, see 159 Fed. 294. This is an appeal taken by an importer from a decision of the Circuit. Court:, ¡Southern District of New York (1.19 Fad. 294), ailirming a decision of the Hoard of General Appraisers, which affirmed a decision of the collector that certain imported merchandise, consisting of various loom-woven fabrics, was dutiable as braids under paragraph 339 of the tariff act of 1897 (Act July 24, 1897. c. 11, § 1. Schedule J. 30 Stal. 181 [IT. ft. Comp. St. 1901, p. l21). The…
1Opinion of the CourtNoyes, Circuit Judge
(after stating the facts as above). The merchandise in question consists of narrow woven strips bearing “featherstitch” or “herringbone” ornamentation. Their practical use is to cover seams. They are inexpensive, and are largely used in making infants’ clothing and underwear. The featherstitch ornamentation improves the appearance of the garment, and is added for that purpose. But the primary purpose of the article is one of utility.
This article has borne various names, such as “seam binding,” “featherstitch binding,” “featherstitch tape,” etc.; but the name by *345which it has usually been…
2Cases cited3 opinions
- A. Steinhardt & Bro. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- In re DieckerhoffU.S. Circuit Court for the District of Southern New York · 1893
- Baur v. United StatesDistrict Court, S.D. New York · 1905
3Cited by1 opinion
- United States v. MacyCourt of Customs and Patent Appeals · 1916