Legal Opinion

Rosenberg v. United States

District Court, S.D. New York

Decided May 18, 1905No. 3,740PublishedCited by 2 opinions

On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question, in which the Board affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Jules & Hugo Rosenberg, reads as follows : FISCHER, General Appraiser.

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On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question, in which the Board affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Jules & Hugo Rosenberg, reads as follows : FISCHER, General Appraiser. The merchandise in question consists of laces, braids, ribbons, trimmings, galloons, fringes, and woven fabrics in the piece, such as cloth or netting, all made wholly or in chief value of metal thread. Duty was assessed thereon at the rate of 60 per cent ad valorem under the…

1Opinion of the CourtTownsend, Circuit Judge

(orally). The merchandise 'in question consists of certain fabrics, assessed for duty under the provisions of Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 179,. 30 Stat. 166 [U. S. Comp. St. 1901, p. 1644], for “articles made wholly or in chief value of * * * metal threads.” The importers-protested, claiming that the merchandise should have been classified as manufactures of metal, under paragraph 193 (30 Stat. 167 [U. S. Comp. St. 1901, p. 1645]) of said act.

Decision affirmed, on the opinion of the Board of Appraisers.

2Cited by2 opinions

  1. G. Hirsch's Sons v. United StatesCourt of Appeals for the Second Circuit · 1909
  2. Horstman Co. v. United StatesCourt of Customs and Patent Appeals · 1915

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