China & Japan Trading Co. v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by the China & Japan Trading Company, the importer of certain bamboo blinds and scrolls and giant paper umbrellas, for a review- of the decision of the board of general appraisers sustaining tlie decision of the collector of the port of New York as to the rate of duty on such merchandise.
1Opinion of the CourtCoxe, District Judge
(orally). I am inclined to reverse the decision of the board of general appraisers in this cause. As to the first articles imported the question is whether or not the bamboo of which they are composed is wood. It seems to me that the weight of evidence is clearly to the effect that it is not wood. The extracts read from, the various dictionaries and encyclopedias by the counsel for the importers, indicate that bamboo is a species of grass, and I think the testimony is to the same effect. In the testimony offered by the collector the nearest approach to contradicting the proposition that…
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