Leon Rheims Co. 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. Appeal from a decision of the Circuit Court, affirming a decision of the Board of General Appraisers, G. A. 6,411 (T. D. 27,541), which sustained the action of the collector.
1Opinion of the Court
NOYES, Circuit Judge.
The merchandise consists of trimmed hats. The bodies are made of fur and the trimmings of silk. Silk *926is the component material of chief value in the completed hat; fur, in the body considered by itself.
The hats were assessed for duty as “wearing" apparel of which silk is the component material of chief value,” under paragraph 390 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule L, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]). The importer claims that the hats should have been assessed under paragraph 432 of the act:
“Hats * * * trimmed or untrimmed * * *…
2Cited by2 opinions
- United States v. LordCourt of Customs and Patent Appeals · 1913
- Simpson-Crawford Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909