United States v. A. J. Woodruff & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The merchandise in controversy consisted of furniture with wooden frames, upholstered with Aubusson tapestry of silk and wool; silk being the component of chief value in the completed articles. The Circuit Court held that the furniture had been improperly classified under paragraph 366, tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule K, 30 Stat. 184 [U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The merchandise in controversy consisted of furniture with wooden frames, upholstered with Aubusson tapestry of silk and wool; silk being the component of chief value in the completed articles. The Circuit Court held that the furniture had been improperly classified under paragraph 366, tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule K, 30 Stat. 184 [U. S. Comp. St 1901, p. 1666]), as “manufactures * * * in part of wool,” and that it should have been classified under paragraph 208, the…
1Opinion of the Court
WARD, Circuit Judge.
We will add a single observation to the opinion of Judge Racombe in the Circuit Court (168 Fed. 452), and that is as to the effect to be -given to section 215 of the tariff act of 1909 (Act Aug. 5, 1909, c. 6, § 1, Schedule D, 36 Stat. 34 [U. S. Comp. St. Supp. 1909, p. 686]), which was subsequently exiacted. This is the section corresponding to the one under consideration, namely, 208 of the act of 1897, and is so worded as to justify the construction which the government contends for. The act of 1909 repealed that part of the act of 1897 containing section 208. A…
2Cases cited2 opinions
- Mosle v. BidwellCourt of Appeals for the Second Circuit · 1904
- Woodruff v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
3Cited by5 opinions
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- Sears, Roebuck & Co. v. United StatesUnited States Customs Court · 1973
- Stanolind Pipe Line Co. v. Oklahoma Tax CommissionDistrict Court, W.D. Oklahoma · 1939
- United States v. O. G. Hempstead & SonCourt of Appeals for the Third Circuit · 1910
- Monroe Cider Vinegar & Fruit Co. v. RiordanCourt of Appeals for the Second Circuit · 1922