Legal Opinion

Rogers v. United States

U.S. Circuit Court for the District of Southern New York

Decided February 3, 1902No. 2,858PublishedCited by 1 opinion

Appeal by the importer from a decision of the board of general, appraisers which affirmed the classification by the collector of customs of the importations in question.

1Opinion of the Court

TOWNSEND, District Judge.

The articles in question are cylindrical tubes of plain glass, on which duty was assessed at 60 per centum ad valorem, as “blown glassware,” under the provisions of paragraph xoo of the act of 1897. The importer protested that the articles were dutiable at only 45 per cent, ad valorem, as “manufactures of glass not otherwise provided for,'” under paragraph 112 of the same act. The original contention of the importer that the articles were not blown glassware was not pressed at the hearing, and could not be successfully maintained, in view of all the testimony. The…

2Cases cited1 opinion

  1. United States v. Louis Hinsberger Cut-Glass Co.U.S. Circuit Court for the District of Southern New York · 1899

3Cited by1 opinion

  1. United States v. Chesterton Co.Court of Customs and Patent Appeals · 1927

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