Legal Opinion

United States v. Klotz

U.S. Circuit Court for the District of Southern New York

Decided November 15, 1904No. 3,432PublishedCited by 2 opinions

On Application for Review of a Decision of the Board of General Appraisers. This application was made by the United States, and relates to a decision (G. A. 5,432, T. D. 24,702), which reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Henry D. Klotz. Note U. S. v. Stewart (C. C.) 133 Fed. 811.

1Opinion of the Court

HAZEL, District Judge.

This is a review from the decision of the Board of General Appraisers holding that the merchandise in controversy, consisting of raw silk wound on tubes or cops, is entitled to free entry under paragraph 660 of the tariff act of July 24, 1897, c. 11, § 2, Free List, 30 Stat. 201 [U. S. Comp. St. 1901, p. 1688], which is in the following words: “Silk, raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in manufacture in any way.” The collector of customs of the port of New York assessed a duty of 40 cents per pound, under paragraph 384, § 1, Schedule…

2Cited by2 opinions

  1. Bryant & Heffernan, Inc. v. United StatesUnited States Customs Court · 1954
  2. Bryant & Heffernan, Inc. v. United StatesCourt of Customs and Patent Appeals · 1955

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