E. H. Bailey & Co. v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below related to merchandise imported by E. H. Bailey & Co. at the port of Philadelphia, and, following a previous decision of the board on the same subject (In re Stern, G. A. 4,306, T. D. 20,298), affirmed the assessment of duty by the collector of customs at that port.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The articles in question are slides or buckles made of cut steel, or a base metal, some ornamented with rhinestones, and some colored in imitation of gold or silver. They were imported in 1899, 1900, and 1901, to be used, and were in fact used, in the manufacture of slippers, partly to cover certain imperfections in the making, and partly as ornaments, and are not adapted for any other use. The collector classified them under paragraph 434 *918of the act of July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St. 1901, p. 1676], which imposes duty ás…
2Cases cited1 opinion
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