Naday v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal by the importers from a decision of the Circuit Court (155 Fed. 303), which affirmed a decision of the Board of General Appraisers (G. A. 5,923; T. D. 26,049) as to classification of certain articles for tariff duty.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal by the importers from a decision of the Circuit Court (155 Fed. 303), which affirmed a decision of the Board of General Appraisers (G. A. 5,923; T. D. 26,049) as to classification of certain articles for tariff duty. Appeals in several other causes are incorporated in the record, but the only one in which there is before us any return by the board is No. 3,918. This decision, therefore, is an express adjudication only as to the goods considered in that cause.
1Per curiam
The collector classified the articles under Tariff Act July 24, 1897, c. 11, § 1, Schedule L, par. 390, 30 Stat. 187 (U. S. Comp. St. 1901, p. 1670), which imposes a duty of 60 per cent, upon a great many articles made of silk or of which silk is the component of chief value. The long enumeration includes “galloons,” “braids,” and “trimmings.” The importers contend that the articles come under paragraph 391 as manufactures of silk or of which silk is component of chief value, dutiable at 50 per cent.
In our opinion the word “trimmings” in the paragraph cited is not used in a descriptive sense.…
2Cases cited1 opinion
- Hartranft v. MeyerSupreme Court of the United States · 1893
3Cited by3 opinions
- Auffmordt v. United StatesCourt of Customs and Patent Appeals · 1916
- Loewenthal v. United StatesU.S. Circuit Court for the District of Southern New York · 1910
- Robinson-Goodman Co. v. United StatesCourt of Customs and Patent Appeals · 1929