In re Herrman
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of Xew York. This was a petition for a review of a decision of the board of general appraisers sustaining the action of the collector in the classification for duty of certain goods imported by H. Hemnau, Sternbach & Co. The court below reversed the decision, (52 Fed. Eep. 941,) and the government appeals.
1Opinion of the Court
WALLACE, Circuit Judge.
Tlie appellees imported in October and November, 1890, certain .fabrics composed of cotton and hair, made in imitation of the coat of the Astrachan lamb, and commercially known by the name of “Astrachans.” The collector assessed the importation for duty under that provision of the tariff act of October 1, 1890, which imposes duty “on * * * plushes and other pile fabrics * * composed wholly or in part of wool, worsted, or hair of the camel, goat, alpaca, or other animals,” (Schedule K, par. 396.) The appellees insisted that they were dutiable under another provision of…
2Cases cited2 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- Smith v. FieldSupreme Court of the United States · 1882
3Cited by5 opinions
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1915
- Grace v. Collector of Customs of Port & District of San FranciscoCourt of Appeals for the Ninth Circuit · 1897
- Tower v. United StatesUnited States Customs Court · 1951
- Morris European & American Exp. Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- State v. Northwest Magnesite Co.Washington Supreme Court · 1947