United States v. E. De F. Wilkinson Co.
U.S. Circuit Court for the District of Rhode Island
On Application for Review of a Decision of the Board of United States General Appraisers. In the decision below, the Board of General Appraisers, on the authority of a former decision (G. A. 5,728; T. D. 25,431), sustained the importers’ protests against the assessment of duty by the collector of customs at the port of Providence.
1Opinion of the Court
BROWN, District Judge.
The United States seeks a reversal of a decision of the Board of General Appraisers to the effect that the merchandise in question — “lappings,” so called, a woven fabric composed of a flax warp and a wool filling — is dutiable under paragraph 346 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule J, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1663]), as a woven fabric of which flax is the component material of chief value, and not under paragraph 366, as a manufactured article in part of wool.
I see no reason for disturbing the finding of the board as to the…
2Cases cited2 opinions
- United States v. SlazengerU.S. Circuit Court for the District of Southern New York · 1900
- United States v. WalshU.S. Circuit Court for the District of Massachusetts · 1907