Legal Opinion
Loeb v. United States
Court of Appeals for the Second Circuit
Decided December 4, 1906No. 55 (3,341)PublishedCited by 2 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York (143 Fed. 698), sustaining a decision of the Board of General Appraisers affirming the classification of certain imported articles for duty under the Tariff Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626],
1Per curiam
The importation is cotton thread or yarn, of the size and twist known as “No. 60 5-ply yarn,” put up on paper bobbins, universally wound. The importation was intended for use in embroidering fabrics by a machine and was classified as “embroidery cotton.” The relevant paragraphs are:
“302. Cotton thread and carded yarn, warps or warp yarn, * * * colored, bleached, dyed, combed or advanced beyond the condition of singles by grouping or twisting two or three single yarns together, whether on beams, or in bundles, skeiiis or cops, or in any other form, except spool thread of cotton hereinafter…
2Cases cited1 opinion
- Magone v. WiedererSupreme Court of the United States · 1895
3Cited by2 opinions
- Straus v. United StatesCourt of Customs and Patent Appeals · 1917
- Fiegel v. United StatesU.S. Circuit Court for the District of Southern New York · 1908