Baruch v. United States
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. In the decision below the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on imports of Leopold Baruch, this ruling being on the authority of a previous board decision, G. A. 6,404 (T. D. 27,506), affirmed in Vom Baur v. United States (C. C.) 141 Fed. 439, and of In re Dieckerhoff (C. C.) 54 Fed. 161.
1Opinion of the Court
PLATT, District Judge.
The articles in dispute (Collective Exhibits A, B, and C) are woven on a loom. Tapes and bindings are made that way. Braids are usually made on a machine. ' The manner of making, therefore, leads us towards tapes and bindings in paragraph 320, Act July 24, 1897, c. 11, § 1, Schedule J, 30 Stat. 179 [U. S. Comp. Si. 1901, p. 1661] ; but a thing is not necessarily one or another for tariff purposes, because it is made in a certain way. When we come to look at the uses to which they are put, we find that they have a dual function. They serve to cover and unite the raw…
2Cases cited2 opinions
- Hiller v. United StatesCourt of Appeals for the Second Circuit · 1901
- In re DieckerhoffU.S. Circuit Court for the District of Southern New York · 1893
3Cited by1 opinion
- United States v. MacyCourt of Customs and Patent Appeals · 1916