Rice v. United States
Court of Appeals for the Eighth Circuit
Appeal from the Circuit Court of tlie United States for the Eastern District of Missouri. Proceeding by Bice, Stix & Co. to review a decision of the board of general appraisers affirming the decision of the surveyor of the port of St. Louis in assessing “imitation hemstitched cotton handkerchiefs” at 60 per cent, ad valorem, under paragraph 373, Schedule J, of the tariff act of 1890. The circuit court affirmed the decision of the board of appraisers.. The importers appeal.
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Appeal from the Circuit Court of tlie United States for the Eastern District of Missouri. Proceeding by Bice, Stix & Co. to review a decision of the board of general appraisers affirming the decision of the surveyor of the port of St. Louis in assessing “imitation hemstitched cotton handkerchiefs” at 60 per cent, ad valorem, under paragraph 373, Schedule J, of the tariff act of 1890. The circuit court affirmed the decision of the board of appraisers.. The importers appeal. Statement by CALDWELL, Circuit Judge: The appellants imported goods invoiced and entered as “imitation hemstitched cotton…
1Opinion of the Court
CALDWELL, Circuit Judge,
(after stating the facts.) The ca,se turns upon the question whether these handkerchiefs are dutiable under paragraph 349, under the general designation, “handkerchiefs composed of cotton,” or under the more specific designation contained in paragraph 373, “embroidered a,nd hemstitched handkerchiefs.” The learned counsel for the appellants concede that if the latter phrase applies to handkerchiefs which are hemstitched, but not embroidered, then the designation in paragraph 373, being inoie specific, must prevail.
This paragraph of the statute must be interpreted in the…
2Cases cited6 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
- Dean v. CharltonWisconsin Supreme Court · 1871
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- Empire Fuel Co. v. HaysDistrict Court, N.D. West Virginia · 1924
- PW Enterprises, Inc. v. State of North DakotaCourt of Appeals for the Eighth Circuit · 2015
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