United States v. Guthman, Solomons & Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
MARTIN, District Judge.
These two cases which present the same questions were argued together. The merchandise, which consisted of ladies’ hand bags, the component material of chief value being leather, *274and ornamented with beads, was assessed for duty by the collector of the port at 60 per cent, ad valorem under the provisions of paragraph 408 of the Tariff Act of July 24, 1897, c. 13, § 1, Schedule N, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673]. The importers, protested claiming said merchandise to be properly dutiable at 35 per cent, ad valorem under paragraph 450 of said act (30 Stat. 193…
2Cases cited4 opinions
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Movius v. ArthurSupreme Court of the United States · 1877
- Solomon v. ArthurSupreme Court of the United States · 1880
- Metzger v. United StatesCourt of Appeals for the Second Circuit · 1906
3Cited by6 opinions
- Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
- Bough v. United StatesCourt of Customs and Patent Appeals · 1926
- D. N. & E. Walter & Co. v. United StatesUnited States Customs Court · 1955
- International General Electric Co. v. United StatesUnited States Customs Court · 1943
- International Expediters, Inc. v. United StatesUnited States Customs Court · 1952
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