James H. Dunham & 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. .■ -.The decision below affirmed a decision of the Board of United States General Appraisers (G. A. 6,010; T. D. 26,266),.which had overruled protests of the importers against the assessment of duty by the collector of customs at the port of New York. The opinion filed in the Circuit Court reads as follows: “HAZEL, District Judge.
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Appeal from the Circuit Court of the United States for the Southern District of. New York. .■ -.The decision below affirmed a decision of the Board of United States General Appraisers (G. A. 6,010; T. D. 26,266),.which had overruled protests of the importers against the assessment of duty by the collector of customs at the port of New York. The opinion filed in the Circuit Court reads as follows: “HAZEL, District Judge. I have read the evidence, including the testimony before the Board, which was taken in another ease, and have examined the ease of Douglass & Berry v. D. S. (0. C.) 123 Fed.…
1Opinion of the Court
LACOMBE, Circuit Judge.
The merchandise consists of cotton damask table covers, napkins, doilies, and similar completed articles. The relevant paragraphs of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 175-177 [U. S. Comp. St. 1901, pp. 1656-1658]) are:
304 to 308, the various provisions for cotton cloth containing various specified numbers of threads to the square inch.
“321. Cotton table damask, * * * forty per centum ad valorem.
“322.' All manufactures of cotton not specially provided for in this act, forty-five per centum ad valorem.”
The collector classified…
2Cited by3 opinions
- Middleton v. United StatesUnited States Customs Court · 1939
- Middleton v. United StatesCourt of Customs and Patent Appeals · 1937
- Middleton v. United StatesCourt of Customs and Patent Appeals · 1940