Theodore Ollesheimer & Bros. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
IIOUGH, District Judge.
The article under consideration consists of baskets which have been held by the Board of Appraisers to be “manufactures of willow,” and therefore assessed under paragraph 206 of Tariff Act July 24, 1897, c. 11, § 1, Schedule D, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1647],
The importers in this court rest their appeal upon the proposition that the chief component article of value in the baskets is “chip,” and duty should therefore he levied under paragraph 449. This subject has been exhaustively considered in Re Zinn, G. A. 6,313 (T. D. 27,208), and it appears to me that…
2Cited by2 opinions
- The United States v. Beauti-Vue Products CompanyCourt of Customs and Patent Appeals · 1971
- United States v. Beauti-Vue Products Co.Court of Customs and Patent Appeals · 1971