United States v. S. Schiff & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal from a decision of the Circuit Court for the Southern District of New York, affirming, without opinion, a decision of the Board of General Appraisers (G. A. 5,624, T. D. 25,152), which reversed the action of the collector in the classification and assessment of the merchandise in controversy.
1Per curiam
The collector assessed duties at the rate of 60 per centum ad valorem on the imported merchandise, as jewelry, under paragraph 434 of the act of July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St. 1901, p. 1676], which reads as follows :
“Articles commonly known as jewelry, and parts thereof finished or unfinished, not specially provided for in this act, including precious stones set, pearls set or strung, and cameos in frames, sixty per centum ad valorem.”
The importers protested, pointing out, among others, paragraphs 112 and 193 of the same act, as the proper paragraphs…
2Cited by3 opinions
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1915
- Bloomingdale Bros. v. United StatesCourt of Customs and Patent Appeals · 1918