Horrax 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. The Circuit Court affirmed a decision by the Board of United States General Appraisers (G. A. 6,496, T. D. 27,778), which had affirmed the assessment of duty by the collector of customs at the port of New York. The opinion below reads as follows: HAZED, District Judge.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The Circuit Court affirmed a decision by the Board of United States General Appraisers (G. A. 6,496, T. D. 27,778), which had affirmed the assessment of duty by the collector of customs at the port of New York. The opinion below reads as follows: HAZED, District Judge. The merchandise in question, consisting of braids made of cotton and india rubber, of which india rubber is the component material of chief value, was assessed for duty by the collector and Board of General Appraisers under paragraph 339…
1Opinion of the Court
NOYES, Circuit Judge.
The merchandise in question consists of braids composed of cotton and india rubber, the latter being the component material of chief value. The government contends that it is dutiable under these provisions of paragraph 339 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule J, 80 Stat. 181 [U. S. Comp. St 1901, p. 1662]):
“Braids * * * composed wholly or in chief valuó of flax, cotton, or other vegetable fiber, and not elsewhere specially provided for in this act, whether composed in part of india rubber or otherwise, sixty per centum ad valorem.”
The…
2Cited by2 opinions
- Kenyon Co. v. United StatesCourt of Customs and Patent Appeals · 1913
- Simpson-Crawford Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909