United States v. Brown & Eadie
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York.' This is an appeal from a decision of the Circuit Court for the Southern District of New York reversing a decision of the Board of General Appraisers which had sustained the action of the collector in assessing certain woolen or worsted cloths, imported in the spring of 1893, and known as “cravenette cloths,” under paragraph 392 of the tariff act of October 1, 1890, c. 1244, § 1,…
Read the full summary
Appeal from the Circuit Court of the United States for the Southern District of New York.' This is an appeal from a decision of the Circuit Court for the Southern District of New York reversing a decision of the Board of General Appraisers which had sustained the action of the collector in assessing certain woolen or worsted cloths, imported in the spring of 1893, and known as “cravenette cloths,” under paragraph 392 of the tariff act of October 1, 1890, c. 1244, § 1, Schedule K, 26 Stat. 596, as “woolen or worsted cloths not specially provided for.” The paragraph is as follows: “392. On…
1Opinion of the Court
COXE, Circuit Judge.
The question to be determined is whether or not the imported merchandise was “waterproof cloth,” under the provisions of paragraph 369 of the tariff act of October 1, 1890, c. 1244, § 1, Schedule J, 26 Stat. 593. If so, the decision of the Circuit Court was right; if not, the decision of the board was right.
The merchandise consists of woolen or worsted cloth, known as “cravenette cloth,” which has been subjected to a process intended to make it rain-repellent. The cloth after being proofed draws and retains dust to such an extent as to render it unfit for dress goods. It…
2Cited by4 opinions
- United States v. D. H. Grant & Co.Court of Customs and Patent Appeals · 1959
- Livingston v. FuhrmanDistrict of Columbia Court of Appeals · 1944
- D. H. Grant & Co. v. United StatesUnited States Customs Court · 1959
- Prima Products, Inc. v. Federal Trade CommissionCourt of Appeals for the Second Circuit · 1954