White v. United States
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by the importers from a decision of the board of general appraisers affirming the decision of the collector of the port of New York in the classification for customs duties of certain articles entered at that port from a foreign country March 13, 1893, which articles were classified for duty, as to part thereof, as manufactures of jute and flax, valued at over 5 cents per pound, at 40 per cent, ad valorem, under paragraph 374 of, the, tariff act of October…
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At Law. Appeal by the importers from a decision of the board of general appraisers affirming the decision of the collector of the port of New York in the classification for customs duties of certain articles entered at that port from a foreign country March 13, 1893, which articles were classified for duty, as to part thereof, as manufactures of jute and flax, valued at over 5 cents per pound, at 40 per cent, ad valorem, under paragraph 374 of, the, tariff act of October 1,1890, which is as follows: “374. All manufactures of jute, or other vegetable fibre, except flax, hemp or cotton, or of…
1Opinion of the CourtWheeler, District Judge
(after stating the facts). This importation is of goods woven of flax, and of jute and flax, much less than 60 inches wide, and used chiefly in clothing. Similar goods were found, in favor of the same importers, to be burlaps, and assessed as such. In re White, 53 Fed. 787. These are protested to be burlaps, not exceeding 60 inches in width, under paragraph 364 of the tariff act of 1890, but are found now to be manufactures of jute and of flax not specially provided for, under paragraphs 371 and 374. Such goods were specially mentioned, as manufactures of flax, jute, or hemp, in the tariff…
2Cases cited3 opinions
- Falk v. RobertsonSupreme Court of the United States · 1890
- Robertson v. RosenthalSupreme Court of the United States · 1889
- In re WhiteU.S. Circuit Court for the District of Southern New York · 1893