Beach v. Sharpe
U.S. Circuit Court for the District of Western Texas
On Application for Review of a Decision of the Board of United States General Appraisers. The questions involved arise upon the application of Henry S. Beach to review the decision of the Board of General Appraisers, affirming the action of the collector of customs at El Paso in assessing duty upon certain imported 'goods, usually known to the trade as “drawnwork.”
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On Application for Review of a Decision of the Board of United States General Appraisers. The questions involved arise upon the application of Henry S. Beach to review the decision of the Board of General Appraisers, affirming the action of the collector of customs at El Paso in assessing duty upon certain imported 'goods, usually known to the trade as “drawnwork.” The importations consisted of certain fabrics of flax, which were in the form of cloth squares of various sizes, known as bureau covers, table squares, handkerchiefs, and articles of a similar nature, containing certain ornamental…
1Opinion of the Court
MAXEY, District Judge.
Jhe sample of drawnwork, referred to as, “Exhibit 1,” is in form a table cover, or table square, and contains certain ornamental effects in the corners,and other portions of the square. It was classified by the collector of customs under paragraph 339, Tariff Act July 24, 1897, c. 11, § 1, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1662], as “an article made wholly or in part of lace, or in imitation of lace,” or an “article or fabric embroidered in any manner by hand or machinery, or otherwise.” And the duty was accordingly assessed at 60 per cent, ad valorem. The importer…
2Cases cited2 opinions
- Neuss, Hesslein & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
- J. R. Simon & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
3Cited by1 opinion
- Frank & Co. v. United StatesCourt of Customs and Patent Appeals · 1914