J. R. Simon & Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the Importers from a Decision of the Board of United States General Appraisers. On application for review of decision of the Board of General Appraisers. These proceedings were brought by J. R. Simon & Co. and B. Ulmann & Co. for review of two decisions of the Board of General Appraisers which affirmed the assessment of duty by the collector of customs at the port of New York. Note G. A. 5,329, T. D. 24,373, and G. A. 4,643, T. D. 21,944.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The articles in question are linen doilies and similar articles, made by drawing some of the threads and tying and looping them with other threads to form figures. They were *650assessed for duty at 60 per cent, ad valorem as articles made in part of imitation of lace, made of flax, not otherwise specially provided for, under paragraph 339 of the act of July 24, 1897, c. 11, § 1, Schedule J, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1662], and are claimed to he dutiable as woven fabrics of flax, etc., under paragraph 346 (30 Stat. 181 [U. S. Comp. St. 1901, p. 1663]), of said…
2Cases cited3 opinions
- Hedden v. RobertsonSupreme Court of the United States · 1894
- United States v. McBratneyCourt of Appeals for the Second Circuit · 1901
- United States v. AlbertCourt of Appeals for the Second Circuit · 1894
3Cited by2 opinions
- Beach v. SharpeU.S. Circuit Court for the District of Western Texas · 1907
- Lang v. United StatesCourt of Customs and Patent Appeals · 1918