United States v. H. Bayersdorfer & Co.
Court of Appeals for the Third Circuit
Cross-Appeals from the Circuit Court of the United States for the Eastern District of Pennsylvania. The decision below (171 Fed. 38G) reviewed, and reversed in part, a decision by the Board of United States General Appraisers, which liad affirmed the assessment of duty by the collector of customs at the port of Philadelphia. . ° The goods in controversy were described as follows in the opinion of the Board of General Appraisers: Areca blatter (Exhibit 2), cycas leaves…
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Cross-Appeals from the Circuit Court of the United States for the Eastern District of Pennsylvania. The decision below (171 Fed. 38G) reviewed, and reversed in part, a decision by the Board of United States General Appraisers, which liad affirmed the assessment of duty by the collector of customs at the port of Philadelphia. . ° The goods in controversy were described as follows in the opinion of the Board of General Appraisers: Areca blatter (Exhibit 2), cycas leaves (Exhibit 3), magnolia wreath (Exhibit 4), ilex (holly) wreath (Exhibit 6), ruscus cross (Exhibit 7), ruscus wreath (Exhibit…
1Opinion of the Court
BUFFINGTON, Circuit Judge.
These cases involve the classification for duty of importation of grasses, leaves, wreaths, etc. Their various kinds and characteristics are stated at length in the opinion of the court below, reported at 171 Fed. 286, and- need not be here repeated. Both the importer and the government appealed.
The conclusions reached in that opinion commend themselves to us, with the exception of the grasses, which the court below classified under paragraph 449, tariff act of 1897. As to them this court is of opinion that they are more appropriately classified under that clause of…
2Cases cited1 opinion
- Bayersdorfer & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909
3Cited by3 opinions
- United States v. Gage Bros.Court of Customs and Patent Appeals · 1918
- Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1913
- Lang v. United StatesCourt of Customs and Patent Appeals · 1914