Legal Opinion
Dieckerhoff, Raffloer & Co. v. United States
U.S. Circuit Court for the District of Southern New York
Decided February 19, 1907No. 4,152PublishedCited by 2 opinions
On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
HOUGH, District Judge.
The imported object is .a needlecase of ornamented paper furnished with needles, and seems to be identical with the article considered in Wanamaker v. Cooper (C. C.) 69 Fed. 465. In consonance with that decision the importer admits that, although needles are free under the tariff act of 1897 (Act July 24, 1897, c. 11, § 2, Free List, par. 620, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685]), the needlecase with its contents is to be regarded as an entirety, and is assessable as a whole.
It has been assessed under paragraph 193 as an article not specially provided for, and…
2Cases cited2 opinions
- Hartranft v. SheppardSupreme Court of the United States · 1888
- Wanamaker v. CooperU.S. Circuit Court for the District of Eastern Pennsylvania · 1895
3Cited by2 opinions
- United States v. Strauss Bros.Court of Customs and Patent Appeals · 1916
- American Overseas Co. v. United StatesUnited States Customs Court · 1946