R. F. Downing & Co. v. United States
District Court, S.D. New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision under review affirmed the assessment of duty by the Collector of Customs at the port of New York on merchandise imported by R. F. Downing & Co., which was classified under the provision for “fans of all kinds” in Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 427, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1679]. Note In re Kaufmann, G. A. 5,860 (T. D. 25,820).
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question comprises, inter alia, articles which simulate fans, were invoiced as fans, are known as fans, and were classified for duty as fans, under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 427, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1679]. Nevertheless, the conclusion reached at the close of the argument is that these articles are not dutiable as fans, but as manufactures of which paper is the component material of chief value, not specially provided for, under paragraph 407 of said act. 30 Stat. 189, Schedule M [U. S. Comp. St. 1901,…
2Cases cited2 opinions
- United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
- United States v. SehlbachCourt of Appeals for the Second Circuit · 1898
3Cited by3 opinions
- Borneo Sumatra Trading Co. v. United StatesUnited States Customs Court · 1970
- Sears, Roebuck & Co. v. United StatesCourt of Customs and Patent Appeals · 1959
- Morimura Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1908