Hermann v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by Hermann, Sternbach & Co., importers of certain merchandise, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of Hew York as to the rate of duty on such merchandise. The imported goods are manufactures of cotton.
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This was an application by Hermann, Sternbach & Co., importers of certain merchandise, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of Hew York as to the rate of duty on such merchandise. The imported goods are manufactures of cotton. The collector assessed them erroneously under paragraph 394 of the tariff act of 1890. He refused to classify them under paragraph 348 of the same act, for the reason that they had not been returned to the public stores, pursuant to the order of the collector under section 2899 of the…
1Opinion of the CourtCoxe, District Judge
(orally). It is not disputed by the collector that the sample of the imported goods produced by the importers is a manufacture of cotton. If the case of goods in question was composed, as the importers testified it was, of like goods, the duty imposed by the collector was improperly imposed, unless the importers by reason of their subsequent conduct are estopped from showing- what their importation actually was. The only question for the court to determine is whether or not the order which the law required the collector to give to. the importers to return the case of goods in question to the…
2Cases cited1 opinion
- Shefer v. MagoneU.S. Circuit Court for the District of Southern New York · 1891
3Cited by10 opinions
- Meyer v. Hot Springs Imp. Co.Court of Appeals for the Ninth Circuit · 1909
- Lowry v. StottsCourt of Appeals of Kentucky · 1910
- Psaki Bros. v. United StatesCourt of Customs and Patent Appeals · 1913
- Goffigon v. United StatesUnited States Customs Court · 1950
- Hawaiian Oke & Liquors, Ltd. v. United StatesUnited States Customs Court · 1952
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