Legal Opinion

United States v. B. Ulmann & Co.

Court of Appeals for the Second Circuit

Decided April 4, 1905No. Nos. 177, 230PublishedCited by 2 opinions

Appeals from the Circuit Court of the United States for the Southern District of New York. These causes come here upon appeals from decisions of the Circuit Court, Southern District of New York (131 Fed. 649), reversing decisions of the Board of General Appraisers (G. A. 5,329, T. D. 24,373), which affirmed the collector of the port of New York in his assessment for duty of certain merchandise under the tariff act of 1897.

1Opinion of the Court

LACOMBE, Circuit Judge.

The importations consist of certain manufactures of flax, which were in the form of cloth squares of various sizes, known as doilies, bureau covers, table squares, and articles of a similar character, some of which were hemstitched, and contained certain ornamental effects in various portions of the squares, produced by drawing out certain of the warp or filling threads, and by the interjection of different and independent threads, producing openwork effects. The importers claimed that they were dutiable under paragraph 346 (Act July 24, 1897, c. 11, § 1, Schedule J, 30…

2Cases cited1 opinion

  1. Hedden v. RobertsonSupreme Court of the United States · 1894

3Cited by2 opinions

  1. Frank & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  2. United States v. J. R. Simon & Co.Court of Appeals for the Second Circuit · 1909

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