Herzog v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board, of United States General Appraisers. For decision under review see G. A. 5,553, T. D. 24,939, which affirmed the assessment of duty on merchandise imported at the port of New York by A. Herzog.
1Opinion of the Court
PLATT, District Judge.
The importations in question were classified for duty under the provisions of paragraph 320 of the tariff act of July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 179 [U. S. Comp. St 1901, p. 1661], as “labels, for garments or other articles, composed of cotton or other vegetable fiber, fifty cents per pound and thirty per centum ad valorem.” The importer protested, claiming the same to be properly dutiable at 45 per cent, ad valorem, under the provisions of paragraph 322 of the same act, as “manufactures of cotton not specially *920provided for.” In Worthington v. Robbins,…
2Cases cited3 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- Oppenheimer v. United StatesCourt of Appeals for the Second Circuit · 1895
- United States v. DowningCourt of Appeals for the Second Circuit · 1904
3Cited by1 opinion
- United States v. Ascher & Co.Court of Customs and Patent Appeals · 1923