Lahey 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. This was an appeal by Lahey & Duncan from a decision of the board of general appraisers, sustaining the action of the collector of the port of New York in respect to the classification for duty of certain imported goods. . The circuit court affirmed the decision of the board of general appraisers, and the importers appealed to this court.
1Opinion of the Court
SHIPMAN, Circuit Judge.
The appellants imported, in March and April, 1893, into the port of New York, tamboured cotton pillow shams," and also tamboured cotton or- muslin sash curtains in the *871piece. Duty was assessed by the collector upon all these goods at 00 per centum ad valorem, under paragraph 373 of the tariff act of October 1, 1890. That paragraph reads as follow's:
“Laces, edgings, embroideries, insertings, neck rufilings, rnchings,' trimmings, tuckings, lace window-curtains, and other similar tamboured, articles, and articles embroidered by hand or machinery, embroidered and…
2Cases cited1 opinion
- Hedden v. RobertsonSupreme Court of the United States · 1894
3Cited by2 opinions
- United States v. FieldCourt of Customs and Patent Appeals · 1927
- Field v. United StatesCourt of Appeals for the Seventh Circuit · 1896