Douglass & Berry v. United States
District Court, S.D. New York
Appeal by Douglass'_& Berry, importers, from a decision of the board of general appraisers, which affirmed the decision of the collector of customs at the port of New York in the assessment of duty on the importation in question. The decision of the board (In re Douglass, G. A. 4312) is as follows (Somerville, General Appraiser): The goods consist of damask table covers or cloths and cotton damask doilies, sometimes called “turkey doilies.”
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Appeal by Douglass'_& Berry, importers, from a decision of the board of general appraisers, which affirmed the decision of the collector of customs at the port of New York in the assessment of duty on the importation in question. The decision of the board (In re Douglass, G. A. 4312) is as follows (Somerville, General Appraiser): The goods consist of damask table covers or cloths and cotton damask doilies, sometimes called “turkey doilies.” The articles are in completed forms, ready for use as table coverings or as table doilies in each case. They were assessed for duty at 45 per cent, ad…
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question consists of cotton table covers, doilies, and napkins, on which duty was assessed by the collector under the provisions of the tariff act of July 24, 1897, c. 11, § 1, Schedule I, par. 322, 26 Stat. 179 (U. S. Comp. St. 1901, p. 1661), for “manufactures of cotton not specially provided for,” and is claimed by the importers to be dutiable under the provision of paragraph 321 of the same act, for “cotton table damask, forty per centum ad valorem.”
On the authority of United States v. Van Blankensteyn, 5 C. C. A. 579, 56 Fed. 474, 11 U. S. App.…
2Cases cited2 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- In re WhiteU.S. Circuit Court for the District of Southern New York · 1893