Schmitz v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York, which affirmed a decision of the Board of General Appraisers sustaining the action of the collector of the port of New York touching certain importations under the tariff act of July 24,1897 (chapter 11, § 1, Schedule A, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626]) .
1Opinion of the Court
RACOMBE, Circuit Judge.
The articles in question are certain ■chip and straw laces, stitched or sewn together with cotton thread. The relevant paragraphs are:
“(449) Manufactures of bone, chip, grass, hom, india-rubber, palm leaf, straw, weeds, or whalebone, or of which these substances, or either of them, is the component material of chief value, not specially provided for in this act Ü0 per centum ad valorem; but the terms ‘grass’ and ‘straw’ shall be understood to mean, these substances in their natural form and structure, and not the separated fibre thereof.” Schedule N, 30 Stat 193 [U. S.…
2Cases cited1 opinion
- Schiff v. United StatesCourt of Appeals for the Second Circuit · 1900