Woodworth 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. The question at issue concerns the classification for tariff purposes of so-called splash mats or screens, which the collector of customs at the port of New York classified as “manufactures of wood,” and which the importers contended should have been classified as “paintings in oil or water colors” under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 454, 30 Stat. 194 [U. S.…
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On Application for Review of,a Decision of the Board of United States General Appraisers. The question at issue concerns the classification for tariff purposes of so-called splash mats or screens, which the collector of customs at the port of New York classified as “manufactures of wood,” and which the importers contended should have been classified as “paintings in oil or water colors” under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 454, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1678]. A further description of the articles and the views of the Board of General Appraisers appear…
1Opinion of the Court
HAZEL, District Judge.
The articles in question consist of wood 'strips joined or sewn together and known in trade as splash mats or screens. They were correctly assessed for duty by the collector at 35 per cent, ád valorem as manufactures of wood, under paragraph 208 of the act of July 24, 1897, c. 11, § 1, Schedule D, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1647], The articles are not paintings, as claimed by the importers, even though pictures or landscapes appear thereon. The testimony shows that the outlines of the pictures are first stenciled and then painted by hand; but the mats or…
2Cases cited1 opinion
- United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1893