Hermann 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 importations by Henry Hermann, the Leon Rheims Company, and Sullivan, Drew & Company. The articles in controversy consist of various manufactures of rabbit fur and wool; the fur being the component material of chief value.
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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 importations by Henry Hermann, the Leon Rheims Company, and Sullivan, Drew & Company. The articles in controversy consist of various manufactures of rabbit fur and wool; the fur being the component material of chief value. They are known as “beaver strips,” and are in the form of rectangular strips or bands, varying in width from about 15 to 24 inches and in length from about 36 to 48 inches.…
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question is cloth claimed by the importer to be a manufacture of fur, of which fur is the component of chief value, and dutiable at 35 per cent, ad valorem under Act July 24, 1897, c. 11, § 1, Schedule N, par. 450, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678]. The Board of General Appraisers, however, assessed the merchandise as articles of wearing apparel under paragraph 370, Schedule K, 30 Stat. 184 [U. S. Comp. St. 1901, p. 1667], or as fur hats and forms for hats under paragraph 432, Schedule N, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1675].
Apparen…
2Cited by1 opinion
- Herrmann v. United StatesU.S. Circuit Court for the District of Southern New York · 1906