Cochran 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. For decision below, see G. A. 6,487 (T. D. 37,743), in which the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on imported merchandise.
1Opinion of the Court
HAZEL, District Judge.
The articles in controversy concededly consist of untrimmed hats of imitation horsehair. They were assessed for duty at 60 per cent, ad valorem under paragraph 390 and section 7 of the tariff act of 1897, by similitude, as silk wearing apparel. The articles are not enumerated in the tariff act and the assessment at 60 per cent, was approved by the board. The question now raised by the protest is whether such merchandise is not properly dutiable under paragraph 314 at 50 per cent., or paragraph 409 at 50 per cent, or 35 per cent., or section 6 at 20 per cent.
The…
2Cases cited2 opinions
- Paterson v. United StatesCourt of Appeals for the Second Circuit · 1908
- Rheims Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909