Lowenthal v. United States
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court, Southern district of New York (65 Fed. 420), affirming a decision of the board of general appraisers, which sustained the classification for duty by the collector of the port of New York of certain merchandise imported by the appellants.
1Opinion of the Court
LACOMBE, Circuit Judge.
The articles in question are commercially known as “astrachan trimmings.” They are composed chiefly of animal hair, and belong to the class of articles known as “dress trimmings.” They are made by weaving, in the piece, a fabric with alternate astrachan and plain' strips, which is then cut into single widths, and the plain portion turned under and stitched, generally *693by lian cl. The collector classified and assessed them for duty under paragraph 398 of the tariff act of October 1, 1890. This paragraph reads as follows:
“398. On webbings, gorings, suspenders, braces,…
2Cases cited1 opinion
- Robertson v. SalomonSupreme Court of the United States · 1892
3Cited by1 opinion
- Lobsitz v. United StatesU.S. Circuit Court for the District of Southern New York · 1896