Legal Opinion
United States v. Altman
Court of Appeals for the Second Circuit
Decided February 7, 1901No. 60PublishedCited by 12 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers which sustained the action of the collector of the port of New York in the assessment for duty of certain merchandise imported under the tariff act of 1897.
1Opinion of the Court
LACOMBE, Circuit Judge.
The goods in question are women’s corsets made of cotton and other materials, cotton chief value, trimmed around the upper border with cotton-lace edgings. The collector classified them for duty under paragraph 339, which reads:
“339. Laces, lace window curtains, tidies, pillow shams, bed sets, insertings, flouncings, and other lace articles; handkerchiefs, napkins, wearing apparel, and other articles, made wholly or in part of lace, or in imitation of lace; nets or nettings, veils and veilings, etamines, vitrages, neck ruftlings, rucliings, buckings, flirtings, and…
2Cases cited2 opinions
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- United States v. HardenCourt of Appeals for the Second Circuit · 1895
3Cited by12 opinions
- Bough v. United StatesCourt of Customs and Patent Appeals · 1926
- United States v. BurneCourt of Customs and Patent Appeals · 1913
- Lichtenstein Millinery Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- United States v. JohnsonU.S. Circuit Court for the District of Southern New York · 1907
- United States v. RoussU.S. Circuit Court for the District of Southern New York · 1902
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