United States v. Robinson
U.S. Circuit Court for the District of Southern New York
Appeal by the United States from a decision of the Board of General Appraisers, which reversed the decision of the collector of customs in the assessment of duty on certain merchandise imported at the port of New York by H. Robinsom The decision of the board in Re Robinson, G. A. 4241, is as follows. Wilkinson, General Appraiser.
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Appeal by the United States from a decision of the Board of General Appraisers, which reversed the decision of the collector of customs in the assessment of duty on certain merchandise imported at the port of New York by H. Robinsom The decision of the board in Re Robinson, G. A. 4241, is as follows. Wilkinson, General Appraiser. The goods are leather gloves, which were assessed with the embroidery duty of 40 cents a dozen pairs, under Act July, 1897, c. 11, § 2, Schedule N, par. 445, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1677], It is claimed that the gloves are not “stitched or embroidered…
1Opinion of the Court
WHEELER, District Judge.
These are gloves with three rows of embroidery, each of a single cord, but passing more than once throughout the decoration. Paragraph 445 provides for an additional duty “on all gloves stitched or embroidered with more than three single strands or cords,” of 40 cents per dozen pairs. The addition is to cords, and not to turns or directions of the same cord. Here are but three cords. In Wertheimer v. U. S. (C. C.) 65 Fed. 186, on appeal, Id., 5 C. C. A. 107, 55 Fed. 281, the gloves “had more than three single strands or cords in the embroidery,” while these have not.
Dec…
2Cases cited2 opinions
- Travelers' Ins. v. MelickCourt of Appeals for the Eighth Circuit · 1894
- In re WertheimerCourt of Appeals for the Second Circuit · 1893
3Cited by3 opinions
- Trefousse v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
- United States v. WertheimerCourt of Customs and Patent Appeals · 1913
- Field v. United StatesCourt of Customs and Patent Appeals · 1915