Loewenthal v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The opinion filed by the Board of General Appraisers, G. A. 6,909 (T. D. 29,761), reads as follows: FISCHER, General Appraiser.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The opinion filed by the Board of General Appraisers, G. A. 6,909 (T. D. 29,761), reads as follows: FISCHER, General Appraiser. The merchandise consists of lengths of narrow woven fabrics of silk, classified as silk trimmings or galloons under Tariff Act July 24, 1897, c. 11, § 1, Schedule L, par. 390. These narrow woven strips have superimposed ornamentations of a different color from the ground…
1Opinion of the Court
HAZED, District Judge.
The merchandise in question was properly "assessed for duty a.s silk trimmings or galloons under paragraph 390,of the.tariff act- of 189'?', and I am content .to affirm the board on,its -opinion. The additional testimony' by the importers in this court tending to show that the articles were not galloons or trimmings, and were-in fact commercially known as-,bands, fancy bands, Persian bands or ribbons, is in conflict; the witnesses for the government testifying that they were trimmings and were similar to the goods involved in the case of Naday v. United States, 164 Fed.…
2Cases cited1 opinion
- Naday v. United StatesCourt of Appeals for the Second Circuit · 1908