Meyer v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importer from a decision of the Board of General Appraisers which affirmed the decision of the collector of customs at the port of New York in the classification of the importations in question.
1Opinion of the Court
TOWNSEND, District Judge.
There is practically no contest here as to the facts or the law, and the appellant’s contentions have been sustained in other cases in the courts and before the Board of General Appraisers. The merchandise in question is dutiable under Act Aug. 27,1894, c. 349, 28 Stat. 509. It embraces goods of three kinds:
First. Certain hemstitched lawns, made of cotton, assessed as cotton cloth under the so-called “countable clauses” of the tariff. The goods have been advanced beyond the condition of cotton cloth by manufacture, to wit, by turning over the edges, drawing certain…
2Cases cited2 opinions
- In re MillsU.S. Circuit Court for the District of Southern New York · 1893
- In re BoydCourt of Appeals for the Second Circuit · 1893
3Cited by2 opinions
- Ramsey v. United StatesUnited States Customs Court · 1953
- Lamb v. United StatesCourt of Customs and Patent Appeals · 1915