Seyd 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. In the decision below, the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by William Seyd, under Tariff Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 3 901, p. 1626 J.
1Opinion of the Court
HAZHU, District Judge.
The new evidence introduced in this court proves that the article in question, consisting of marbleized paper, is *658used generally for fly leaves or linings of books. The collector assessed duty under paragraph 401, as hand-made paper. The importer claims that duty should have been assessed under paragraph 398, which provides for surface-coated papers. The merchandise is manufactured by first preparing a coating substance consisting of a gelatine bath; the desired coloring matter being sprinkled thereon by hand. The sheets of white paper are separately dipped into the…
2Cases cited1 opinion
- Miller v. United StatesU.S. Circuit Court for the District of Southern New York · 1904