Paterson 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. On appeal by the importers from a decree of the Circuit Court for the Southern District of New York (159 Fed. 320), which affirmed a decision of the Board of General Appraisers^ sustaining the classification of the collector.
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Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal by the importers from a decree of the Circuit Court for the Southern District of New York (159 Fed. 320), which affirmed a decision of the Board of General Appraisers^ sustaining the classification of the collector. The judge of the Circuit Court, being under the impression that it was the desire of both parties to have the question involved determined by this court, made a pro forma decision merely.
1Opinion of the Court
COXE, Circuit Judge.
There is no controversy as to the facts. The articles in question are real horsehair hat braids used exclusively in the manufacture of hats. They are nonenumerated and must, if possible, be classified undér the similitude clause, before resort is had to the *734general provision for nonenumerated articles, “manufactured in whole or in part.” This is conceded by both sides. The government contends that they should be classified by similitude to “braids made of silk” under Tariff Act July 24, 1897, c. 11, § 1, Schedule H, par. 390, 30 Stat. 187 (U. S. Com.p. St. 1901, p. 1670),…
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- Allied Food Corp. of America v. United StatesUnited States Customs Court · 1950
- Cochran v. United StatesU.S. Circuit Court for the District of Southern New York · 1910
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