United States v. Nordlinger
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York, reversing a decision of the board of general appraisers, which affirmed a decision of the collector of the port of New York as to the classification for customs duties of certain imported merchandise.
1Opinion of the Court
LACOMBE, Circuit Judge.
The merchandise involved is citron imported from the Mediterranean, and known specifically as “Leghorn citron,” because Leghorn is the place of largest export. The importation was under the tariff act of 1883, 22 Stat. 488, and the relevant paragraphs read as follows:
“Par. 302. Comfits, sweetmeats, or fruits preserved in sugar, spirits, syrup, or molasses, not otherwise specified or provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem.”
“Free List: Par. 704. Fruits, green, ripe, or dried, not specially enumerated or provided for in this…
2Cases cited14 opinions
- Handley v. StutzSupreme Court of the United States · 1891
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Maillard v. LawrenceSupreme Court of the United States · 1854
- Newman v. ArthurSupreme Court of the United States · 1883
- Maddock v. MagoneSupreme Court of the United States · 1894
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3Cited by11 opinions
- Hamfton v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. Briggs Manufacturing Co.Court of Customs and Patent Appeals · 1926
- Burgess Battery Co. v. United StatesUnited States Customs Court · 1947
- Austin v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. Todd & Co.Court of Customs and Patent Appeals · 1921
6 more not listed; retrieve them via the Exa API.