Robbins v. United States
U.S. Circuit Court for the District of Southern New York
This is an appeal by B. 0. Robbins from a decision of the board of general appraisers affirming the classification for duty of certain imported merchandise.
1Opinion of the Court
TOWNSKÍST), District Judge
(orally). The merchandise herein comprises handkerchiefs on which were embroidered an initial. They were assessed at 50 per cent, ad valorem, under the provisions of paragraph 270 of the act of 1894, as “embroidered handkerchiefs.” The importers protested, claiming that they were dutiable at 40 per cent, ad valorem, under the provisions of paragraph 255 of said act, as “handkerchiefs.” This question has already been before the courts under the provisions of the tariff act of 1890 (paragraph 373), which *806provided, for a duty on embroidered and hemstitched…
2Cases cited2 opinions
- United States v. HardenCourt of Appeals for the Second Circuit · 1895
- United States v. JonasCourt of Appeals for the Third Circuit · 1897