D. S. Hesse & Bro. v. United States
U.S. Circuit Court for the District of Southern New York
• On Application for Review of a Decision of the Board of United States General Appraisers. Dor decision below, see G. A. 6,283 (T. D. 27,086), which, on the authority of U. S. v. Van Blankensteyn (C. C.) 91 Red. 977, affirmed the assessment of duty by the collector of customs at the port of New York. ...
1Opinion of the Court
HOUGH, District Judge.
The subjects of this appeal' are collars and cuffs designed for feminine wearing apparel, composed of braids sewn together by hand and ornamented with threads and other material. They have been assessed as “cotton lace articles,” under paragraph 339 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, ,Schedule J, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1662j). They were invoiced as “cotton braid ornaments,” and the importers assert should have been classified as “manufactures of cotton,” under paragraph 322.
The testimony which has prevailed before the Board of…
2Cases cited2 opinions
- Sidenberg v. RobertsonU.S. Circuit Court for the District of Southern New York · 1890
- Kleeberg v. United StatesU.S. Circuit Court for the District of Southern New York · 1896