H. B. Claflin Co. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Appeal by the II. B. Claflin Company from a decision of the United States circuit court for the Southern district of New York (109 Fed. 562), affirming a decision of the board of United States general appraisers, which sustained the action of the collector and overruled the protests of the appellants.
1Per curiam
The question in this case is the same as that involved in the case of Mills v. U. S., 114 Fed. 257, and is whether the additional duty imposed by paragraph 313 of the tariff act of July 24, 1897, upon a certain class of cotton woven fabrics, was properly assessed upon cotton goods, known as “Madras” or “damask” goods, which are “ornamental, with spots or figures woven in by independent filling threads introduced for that purpose, portions of which threads have been afterwards cut away.” The circuit court further found that in the figured Madras goods “the figure is made by means of a shuttle…
2Cases cited1 opinion
- Mills v. United StatesCourt of Appeals for the Second Circuit · 1902
3Cited by1 opinion
- United States v. Rusch & Co.Court of Appeals for the Second Circuit · 1909