Schoverling, Daly & Gales v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. This ease relates to a decision in which the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Schoverling, Daly & Gales.
Read the full summary
On Application for Review of a Decision of the Board of United States General Appraisers. This ease relates to a decision in which the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Schoverling, Daly & Gales. Note G. A. 4,402 (T. D. 20,956). The articles in controversy were classified under the following provision: “158. * * * Double-barreled, sporting breech loading shotguns, combination shotguns and rifles, * * * double barrels for sporting breech-loading shotguns and rifles, * * * stocks for…
1Opinion of the Court
HAZEL, District Judge.
The article was assessed for duty by the collector at the rate of 50 per cent, ad valorem under Tariff Act of July 24, 1897, c. 11, § 1, Schedule C, par. 158, 30 Stat. 164 [U. S. Comp. St. 1901,- p. 1642]. It consists of an india rubber attachment to guns, known as a “recoil pad,” and takes the place of the heel plate of the gun. It is not extensively manufactured, and, inasmuch as the recoil pad is not an essential or necessary attachment, its use *303is simply optional. Some evidence was given on behalf of the government to prove that in trade the article was regarded as a…
2Cases cited1 opinion
- Maddock v. MagoneSupreme Court of the United States · 1894
3Cited by4 opinions
- United States v. American Steel & Copper Plate Co.Court of Customs and Patent Appeals · 1926
- United States v. Willoughby Camera Stores, Inc.Court of Customs and Patent Appeals · 1933
- Abercrombie & Fitch Co. v. United StatesUnited States Customs Court · 1938
- United States v. G. Gennert, Inc.Court of Customs and Patent Appeals · 1931