Gitterman v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tar’iff Act July 24, 1897, c. 11, § 1, Schedule I, par. 313, 30 Stat. ITS [U. 3. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tar’iff Act July 24, 1897, c. 11, § 1, Schedule I, par. 313, 30 Stat. ITS [U. 3. Comp. St. 1901, p. 1659], which reads as follows: ' “313. Cotton cloth In which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure, whether known as lappets or otherwise, and whether unbleached, bleached, dyed, colored,…
1Opinion of the Court
HOUGH, District Judge.
Certain cotton cloth having been assessed for duty under paragraph 313 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 178 [U. S. Comp. St. 1659]), an appeal has been taken from the decision of the General Appraisers affirming such assessment. The material is cotton cloth of a fancy weave, showing colored dots at regular intervals. The dots are produced by warp threads showing on the face, of the cloth to produce the dots, and on the reverse side looking like long stitches or “basting threads.”
Paragraph 313 has been held “to describe and…
2Cases cited1 opinion
- Mills v. United StatesCourt of Appeals for the Second Circuit · 1902