Morimura Bros. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, which is reported as G. A. 6,612 (T. D. 28,229), affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
PLATT, District Judge.
The merchandise in question consists of articles known as “bone swords.” They were assessed for duty by the collector under-the provisions of Tariff Act July 24, 1897, c. 11. § 1, Schedule C, par. 154, 30 Stat. 163 (U. S. Comp. St. 1901, p. 1641), the importers claiming the same properly dutiable, among other provisions, under Schedule N, par. 449, 30 Stat. 193 (U. S. Comp. St. 1901, p. 1678),,of said act. Said paragraphs are as follows:
“154. Swords, sword-blades, and side-arms, thirty-five per centum ad valorem.
“449. Manufactures of bone * * * or of which the substances…
2Cases cited1 opinion
- R. F. Downing & Co. v. United StatesDistrict Court, S.D. New York · 1905
3Cited by2 opinions
- United States v. Hori Bros.Court of Customs and Patent Appeals · 1931
- United States v. Hori Bros.Court of Customs and Patent Appeals · 1931