United States v. Schwartz
U.S. Circuit Court for the District of Southern New York
This was an application by the United States for a review of a decision of the board of general appraisers reversing the action of the collector in classifying for duty certain merchandise.
1Opinion of the Court
TOWNSEND, District Judge.
The article in question is a rabbit, made of papier-maché, with a removable head, and capable of holding candy. The collector assessed it for duty as a manufacture of papier-maché, under paragraph 353 of the act of 1894. The importer protested, claiming that the article was dutiable as a toy, under paragraph 321 of said act, and the board of general appraisers sustained the protest.
The evidence for the importer fails to show that these articles are universally commercially designated as “toys”; but the evidence also shows that articles of this character are recognized…
2Cases cited4 opinions
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Maddock v. MagoneSupreme Court of the United States · 1894
- Wanamaker v. CooperU.S. Circuit Court for the District of Eastern Pennsylvania · 1895
- Zeh v. CadwaladerU.S. Circuit Court for the District of Eastern Pennsylvania · 1889
3Cited by2 opinions
- Shackman v. United StatesUnited States Customs Court · 1951
- United States v. SchwarzU.S. Circuit Court for the District of Eastern Pennsylvania · 1905