Herskovitz v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions by the Board of United States General Appraisers. The decision below related to merchandise imported at the port of New York, which the Board of General Appraisers described as consisting “of goose skins with the feathers plucked and the down remaining on the skins; the same having been advanced in condition by cleaning and dressing.”
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On Application for Review of Decisions by the Board of United States General Appraisers. The decision below related to merchandise imported at the port of New York, which the Board of General Appraisers described as consisting “of goose skins with the feathers plucked and the down remaining on the skins; the same having been advanced in condition by cleaning and dressing.” The Board held that these articles had been properly classified under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 425, 30 Stat. 191 (U. S. Comp. St. 1901, p. 1675), the pertinent portion of which reads as…
1Opinion of the Court
HAZEL, District Judge.
The rationale of the decision of the Board of General Appraisers, holding that the merchandise, consisting of goose skins with -the down on, was assessable at 50 per cent, ad valorem under paragraph 425 of the tariff act of 1897, is based upon the evidence that the skins have been dressed by having a leather dressing applied to them and the feathers cleaned, but hot colored, and in the opinion of the Board they had therefore been “otherwise advanced or manufactured”; that because the down was left .on the skins does not require a different conclusion than is given when…
2Cases cited1 opinion
- Zucker & Levett Chemical Co. v. MagoneU.S. Circuit Court for the District of Southern New York · 1889