United States v. Berst
District Court, S.D. New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below is reported as G. A. 6,889 (T. D. 29,643).
1Opinion of the Court
PLATT, District Judge.
The merchandise in dispute is cinematograph films, and was assessed for duty under paragraph 17, tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1628]), as “manufactures of which collodion or *122any compound of pyroxylin is the component material of chief value.” The Board found the merchandise to be either “photographs,” under paragraph 403, or “photographic * * * films,” under paragraph 458; it being unnecessary to differentiate, because the rate of duty is the same in each paragraph.
I concur in the final conclusion of…
2Cases cited1 opinion
- Forbes Lithograph Manufacturing Co. v. WorthingtonSupreme Court of the United States · 1889