Train-Smith Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. In the decision in question G. A. 5,265, T. D. 24,172, the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York. Note U. S. v. Pearson (C. C.) 131 Fed. 571, affirmed in (C. C. A.) 137 Fed. 1021.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The goods contained in this importation comprise coarse pieces of jute bagging, with ragged edges, in the condition in which they were torn from cotton bales, which pieces had been originally used in their entirety as coverings for cotton bales. They were invoiced and are known indifferently as bagging, old waste bagging, old gunny bagging, and rags. They were assessed for duty under paragraph 463 of the act of July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1679], as “waste, not specially provided for,” and are claimed as free under…
2Cases cited1 opinion
- Train v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
3Cited by2 opinions
- United States v. Chelsea Bag & Burlap Co.Court of Customs and Patent Appeals · 1922
- Tenement House Department v. HutkoffCity of New York Municipal Court · 1914