Schulemann v. United States
District Court, S.D. New York
Appeal by F. Schulemann, an importer, from a decision of the Board of General Appraisers, which sustained the action of the collector of customs at the port of New York in the classification for duty of the importations in question. See G. A. 4120.
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question comprises. woven fabrics composed of flax, weighing over 4V> ounces per square yard, which were assessed for duty under the proviso of the act of July 24, 1897, c. 11, § 1, Schedule J, par. 346, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1663], at 50 per cent, ad valorem, the compound rates named in the main part of the paragraph being as to those goods less than 50 per cent. The importer contends that as these goods are fabrics in the piece they are not subject to the bar of such proviso, and that the latter applies only to “articles” as…
2Cases cited1 opinion
- United States v. McBratneyCourt of Appeals for the Second Circuit · 1901
3Cited by1 opinion
- Stiner & Son v. United StatesCourt of Customs and Patent Appeals · 1914