Legal Opinion

In re Gribbon

Court of Appeals for the Second Circuit

Decided May 23, 1893PublishedCited by 5 opinions

Appeal from the Circuit Court of the United States for the Southern Division of Hew York. This was an application by William G-ribbon to review a decision of the board of general appraisers affirming the action of the collector of the port of Few York in the classification for duty of certain imported handkerchiefs. The court below reversed the decision of the board, (53 Fed. Rep. 78,) and the collector appeals.

1Per curiam

We agree with the circuit court whose judgment is now under review, and with the circuit court of appeals for the eighth circuit, that only those handkerchiefs which are both embroidered and hemstitched are subject to the duty of 60 per centum ad valorem imposed by paragraph 373 of Schedule J of the act of October 1, 1890.

In affirming the judgment it is not to he taken that we concur in the opinion of the circuit court that the embroidered handkerchiefs which are not hemstitched are, by the proviso of paragraph *876373, dutiable as embroidered "textile fabrics.” It would seem that they are…

2Cases cited7 opinions

  1. Loudon v. Taxing DistrictSupreme Court of the United States · 1882
  2. Tilden v. BlairSupreme Court of the United States · 1875
  3. Chittenden v. BrewsterSupreme Court of the United States · 1865
  4. The " Stephen Morgan."Supreme Court of the United States · 1877
  5. Alviso v. United StatesSupreme Court of the United States · 1869

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. Von OefeleCourt of Customs and Patent Appeals · 1913
  4. Field v. United StatesCourt of Appeals for the Seventh Circuit · 1898
  5. Arkell Safety Bag Co. v. United StatesCourt of Customs and Patent Appeals · 1936

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