In re Kursheedt Manuf'g Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Proceeding by the Kursheedt Manufacturing Company to review the decision of the board of general appraisers assessing a duty of 40 per cent, ad valorem on “velveteen dress facings.” The circuit court affirmed the decision. 49 Fed. Rep. 633. The United States appeals.
1Per curiam
The court below, affirming the decision of the hoard of general appraisers, adjudged that the importations in controversy were manufactures of cotton, under paragraph 355 of the tariff act of October 1, 1890, which subjects to duty at 40 per cent, ad valorem “all manufactures of cotton not specially provided for.” It is contended for the appellant that they should have been classified and assessed for duty under paragraph 350 of the same tariff act, which imposes a duty of 14 cents per square yard and 20 per cent, ad valorem upon “plushes, velvets, velveteen's, corduroys, and all pile fabrics…
2Cited by3 opinions
- Wolff v. United StatesCourt of Appeals for the Second Circuit · 1895
- Knauth, Nachod & Kuhne v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- Tilge v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1902