Metzger v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The subject of the controversy consists of hat crowns composed chiefly of gelatin spangles. They were classified under the provision in Tariff Act July 24,1897, c. 11, § 1, Schedule N, par. 408, 30 Stat. 189 [U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The subject of the controversy consists of hat crowns composed chiefly of gelatin spangles. They were classified under the provision in Tariff Act July 24,1897, c. 11, § 1, Schedule N, par. 408, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], for “articles * * * composed * * * in part of * * * spangles made of * * * gelatin,” and were claimed by the importers to be dutiable under the provision In paragraph 450, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678], for manufactures of gelatin or of which gelatin is…
1Per curiam
We are clearly of the opinion that the phrase “articles * * * composed * * * in part of * * * spangles made of * * * gelatin,” is more specific than the phrase “manufactures of gelatin,” and for that reason affirm the decision of the Circuit Court.
2Cited by5 opinions
- Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. Guthman, Solomons & Co.U.S. Circuit Court for the District of Southern New York · 1907
- Max B. Heim Corp. v. United StatesUnited States Customs Court · 1952
- International General Electric Co. v. United StatesUnited States Customs Court · 1943
- International Expediters, Inc. v. United StatesUnited States Customs Court · 1952