United States v. Dieckerhoff
Court of Appeals for the Second Circuit
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 reversing a decision of the Board of General Appraisers (G. A. 6,220 ; T. D. 26,887), which sustained the action of the collector in assessing duty upon certain articles imported under the tariff act of 1897.
1Opinion of the Court
LACOMBE, Circuit Judge.
The merchandise consists of books or cases made of paper, resembling card cases or pocketbooks in outward appearance. When opened, they disclose a succession of flat pockets, with flaps and with lettering and figures indicating in' which particular pocket and in which part of each pocket needles of different class and size are to be placed. In each particular compartment, laid flat and neatly side by side, are placed the needles of the class and size which the lettering opposite that compartment calls- for. The collector ascertained the value of both the case and the…
2Cases cited2 opinions
- Wanamaker v. CooperU.S. Circuit Court for the District of Eastern Pennsylvania · 1895
- United States v. MathewsCourt of Appeals for the Second Circuit · 1897
3Cited by3 opinions
- United States v. Strauss Bros.Court of Customs and Patent Appeals · 1916
- United States v. Thomsen & Co.Court of Customs and Patent Appeals · 1919
- American Overseas Co. v. United StatesUnited States Customs Court · 1946