Stone v. Heineman
U.S. Circuit Court for the District of Maryland
In the matter of the application of the collector of customs at Baltimore, Md., for a review of the decision of the board of United States general appraisers as to the rate of duty on certain tennis jackets imported by Frederick Heineman per steamship Yedamore, April 4, 1898.
1Opinion of the Court
MORRIS, District Judge.
This was an importation of tennis jackets made of a material composed chiefly of cotton, with a small percentage of wool, cotton being the material of chief value. The question is, are they dutiable under paragraph 314 of the tariff act of July 24, 1897, as “articles of wearing apparel * * * of which cotton • * * is the component material of chief value, * * * not otherwise provided for by this act,” at 50 per cent, ad valorem, or under paragraph 370, as “articles of wearing apparel * * * composed wholly or in part of wool”? Paragraph 370 applies to all wearing apparel…
2Cases cited1 opinion
- Hartranft v. MeyerSupreme Court of the United States · 1890
3Cited by1 opinion
- Hecht & Co. v. United StatesCourt of Customs and Patent Appeals · 1914