United States v. Albert
Court of Appeals for the Second Circuit
Appeal from a Decision of the Circuit Court for the Southern District of New York (57 Fed. 192), sustaining the decision of the board of general appraisers, which overruled the classification by the collector of merchandise known as “Swiss Muslin.”
1Opinion of the Court
SHIPMAN, Circuit Judge.
In the year 1891 the firm of Albert, Haager & Co. imported into the port of New York sundry invoices bf manufactures of cotton known in trade as “Dotted Swisses” or “Swiss Muslins.” The collector classified them for duty at 60 per cent, ad valorem, as embroideries, or articles embroidered by machinery, which are composed of cotton, under the provisions of paragraph 373 of the tariff act of October 1, 1890. As the claim that the articles were embroideries has now been abandoned, because the testimony abundantly sustained the theory of the importers upon that question of…
2Cases cited2 opinions
- Hedden v. RobertsonSupreme Court of the United States · 1894
- Robertson v. HeddenU.S. Circuit Court for the District of Southern New York · 1889
3Cited by2 opinions
- J. R. Simon & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- In re FellheimerU.S. Circuit Court for the District of Southern New York · 1894