G. Hirsch's Sons 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. The Board of General Appraisers (G. A. 6,498, T. D. 27,780) affirmed the action of the collector in assessing the importers' merchandise under Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 179, 30 Stat. 166 (U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The Board of General Appraisers (G. A. 6,498, T. D. 27,780) affirmed the action of the collector in assessing the importers' merchandise under Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 179, 30 Stat. 166 (U. S. Comp. St. 1901, p. 1644). _ _ The following is the opinion of Hazel, District Judge, in the court below: The merchandise consists of woven fabrics in the piece, being Exhibits 3, 4, and 5 in evidence, and is composed of a silk warp and a thread of metal weft; the metal thread…
1Opinion of the Court
COXE, Circuit Judge.
The merchandise in question consists of woven fabrics used for making dresses and hats. It is imported in the piece, three-fourths of a yard in width, weighing between 1% ounces and 8 ounces per square yard, and is composed of a silk warp and metal-thread weft, the metal thread being the component of chief value. The collector imposed a duty of 60 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 179, 30 Stat. 166 (U. S. Comp. St. 1901, p. 1644), which, so far as applicable, reads as follows:
“Laces, embroideries, braids, galloons, trimmings,…
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