In re Mills
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by the importers and the United States from a decision of the hoard of United States general appraisers. Merchandise: Cotton hemstitched lawns.
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At Law. Appeal by the importers and the United States from a decision of the hoard of United States general appraisers. Merchandise: Cotton hemstitched lawns. Classified by the collector as “partly-made cotton wearing apparel, 50 per cent, art valorem,” under paragraph 349, Tariff Act Oct. 1, 1890. Importers' protest: “Manufactures of cotton not specially provided for, 10 per cent, ad val.,” under paragraph 355 of same act; or as “cotton cloths, under paragraphs of Schedule 1, according to number of threads and value.” The board of general appraisers found as conclusion of law that the…
1Opinion of the Court
LAOOMBE, Circuit Judge.
In view of the presence of the hem, the article may be said to be partly made up; that is, there has been some manufacturing done to it since it left; the loom. The evidence shows that it is adaptable, and is sometimes used for curtains, as well as for making articles of weaving apparel. With regard to the use of the phrase “made” up wholly or in part,”— that is, as to these partly made up articles, — I think the true criterion -when it is applied to wearing apparel is this: That it must at least be made up sufficiently far to enable us to identify the particular…
2Cited by15 opinions
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- Snow's United States Sample Express Co. v. United StatesCourt of Customs and Patent Appeals · 1917
- Bendix Mouldings, Inc. v. United StatesUnited States Customs Court · 1974
- Oppenheimer v. United StatesCourt of Appeals for the Second Circuit · 1895
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