Borgfeldt v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers, George Borgfeldt & Co., from a decision of the Board of General Appraisers affirming the assessment of duty by the collector of customs on certain merchandise imported at the port of New York. The merchandise in question consists of cheap magic lanterns, which were assessed for duty under the provision in paragraph 98, Schedule B, ¶ 1, c. 349, Tariff Act Aug. 27, 1894, 28 Stat. 514, for “optical instruments.”
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Appeal by the importers, George Borgfeldt & Co., from a decision of the Board of General Appraisers affirming the assessment of duty by the collector of customs on certain merchandise imported at the port of New York. The merchandise in question consists of cheap magic lanterns, which were assessed for duty under the provision in paragraph 98, Schedule B, ¶ 1, c. 349, Tariff Act Aug. 27, 1894, 28 Stat. 514, for “optical instruments.” The importers contended that they were dutiable under the provision in paragraph 321, Schedule N, § 1, of said act (28 Stat. 533), for “toys * * * not specially…
1Opinion of the Court
WHEELER, District Judge.
These are small, slightly made magic lanterns. They do not appear to be substantial enough to be considered optical instruments, for mature persons, under paragraph 98, Schedule B, § 1, c. 349, of the act of August 27, 1894 (28 Stat. 514), where they were assessed, but rather to be toys for children, under paragraph 321, Schedule N, § 1, c. 349 (28 Stat. 533).
Decision reversed.
2Cited by2 opinions
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- United States v. IllfelderCourt of Customs and Patent Appeals · 1929