Samuel Schiff & Co. 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. For decision below, see G. A. 5,738, T. D. 25,459, affirming the assessment of duty by the Collector of Customs at the port of New York. Following is that part of the opinion of the board as to the construction of the provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 409, 30 Stat. 189 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,738, T. D. 25,459, affirming the assessment of duty by the Collector of Customs at the port of New York. Following is that part of the opinion of the board as to the construction of the provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 409, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], for braids “wholly” of straw, which is referred to in the opinion of the court, infra: . Howell, General Appraiser. • We may add that, even if it were established that the…
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question consists of .wide braids or plaits, fastened together so as to form rectangular strips about 18 inches in width by 36 inches in length, which are suitable for making or ornamenting hats. They were assessed as hats partly manufactured, at 35 per cent, ad valorem, under the provisions of Act July 24, 1897, c. 11, § 1, Schedule N, par. 409, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673]. The importer claims that they are only liable to duty at 20 per cent, ad valorem, under the provisions of said paragraph, as “braids, plaits, * * * composed…
2Cases cited1 opinion
- United States v. BacharachCourt of Appeals for the Second Circuit · 1899
3Cited by2 opinions
- W. J. Byrnes & Co. v. United StatesUnited States Customs Court · 1957
- Hague & Co. v. United StatesCourt of Customs and Patent Appeals · 1916