Hoeninghaus v. United States
Supreme Court of the United States
certificate from the circuit court of appeals for the SECOND CIRCUIT. On September 15, 1897, Freclerich Hoeninghaus and Henry W. Curtiss imported, at the port of New York, certain woven fabrics in the piece, composed of silk and cotton.
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certificate from the circuit court of appeals for the SECOND CIRCUIT. On September 15, 1897, Freclerich Hoeninghaus and Henry W. Curtiss imported, at the port of New York, certain woven fabrics in the piece, composed of silk and cotton. Such fabrics were provided for in paragraph 387, schedule d of the tariff act of July 24, 1897, which contains an elaborate scheme of specific duties for goods of this character, the rates varying from 50 cents to $4.50 per pound, depending upon the weight of the fabric, the percentage of silk contained in it, its color, its mode of manufacture, etc.; and…
1Opinion of the CourtJustice Shiras
The tariff legislation in question recognizes three classes of merchandise subject to duty. One is where the duties are purely specific, another where the duties are wholly based on valuation, and the third where the duties are “ regulated in any manner by the value thereof.”
All importations of merchandise must be accompanied with an invoice, stating the cost or market value. The third section of the act of June 10, 1890, c. 107, 26 Stat. 131, provides that all such invoices shall have endorsed thereon a declaration signed by the purchaser, manufacturer, owner or agent, setting forth that the…
2Cited by8 opinions
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
- United States v. Proctor CoCourt of Customs and Patent Appeals · 1914
- Lord v. United StatesCourt of Customs and Patent Appeals · 1918
- Ascher Co. v. United StatesCourt of Customs and Patent Appeals · 1912
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
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