United States v. Harden
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application by James Harden, importer of certain handkerchiefs, for a review of the decision of the board of general appraisers reversing the action of the collector of the port of New York as to the rate of duty imposed upon such merchandise. The circuit court affirmed tbe decision of tlie board of general appraisers, and the United States appealed.
1Opinion of the Court
SHIPMAN, Circuit Judge.
After October 1, 1890, James Harden imported into the port of New York sundry invoices of handkerchiefs composed of cotton or oilier vegetable fiber, which were hemstitched, and contained an initial embroidered thereon. The collector assessed the merchandise for duty at 60 per cent, ad valorem, as embroidered and hemstitched handkerchiefs, under paragraph 373 of the tariff act of October 1, 1890, which imposed that duty upon "embroidered and hemstitched handkerchiefs * * * composed of flax, jute, cotton or other vegetable fiber.” The importers duly protested, and set…
2Cited by6 opinions
- United States v. Mutual China Co.Court of Customs and Patent Appeals · 1919
- United States v. AltmanCourt of Appeals for the Second Circuit · 1901
- United States v. Brown, Durrell & Co.Court of Appeals for the First Circuit · 1903
- United States v. JonasCourt of Appeals for the Third Circuit · 1897
- Robbins v. United StatesU.S. Circuit Court for the District of Southern New York · 1898
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