Klots 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. For decisions below, see 133 Fed. 808, and G. A. 5,432, T. D. 25,790, where the Circuit Court reversed the decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Henry D. Klots.
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Appeal from the Circuit Court of the United States for the Southern District of New York. For decisions below, see 133 Fed. 808, and G. A. 5,432, T. D. 25,790, where the Circuit Court reversed the decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Henry D. Klots. The merchandise consisted of raw silk in the same physical condition as reeled into skeins from the cocoon, but re-reeled or wound from the skeins onto cops or tubes. It was classified as dutiable under the…
1Per curiam
Any opinion which we could write in this case would be merely a repetition of the opinion of Mr. Appraiser De Fries and that of Judge Hazel to the same effect in the court below. We think the importations in controversy are not, as claimed by the importer, exempt from duty as “silk, raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in manufacture in any way,” within the definition of paragraph 660 of the free list of the tariff act of July 24, 1897, c. 11, § 2, 30 Stat. 201 [U. S. Comp. St. 1901, p. 1688]. A brief statement of our reasons will suffice. The free list of…
2Cited by2 opinions
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- Bryant & Heffernan, Inc. v. United StatesCourt of Customs and Patent Appeals · 1955