Utard v. United States
U.S. Circuit Court for the District of Southern New York
On application by the importer to review the decision (G. A. 4,769) of the Board of General Appraisers affirming the classification of the collector of customs at the port of New York.
1Opinion of the Court
HAZEL, District Judge.
The appellant imported perfume bottles of different sizes and styles under Tariff Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626]. The collector holding the articles dutiable under Tariff Act July 24, 1897, c. 11, § 1, Schedule B, paragraph 100, 30 Stat. 157 [U. S. Comp. St. 1901, p. 1633], exacted a duty of 60 per cent, ad valorem. Thereupon a protest was filed by the importer, which resulted in a decision by the Board of General Appraisers sustaining the collector, and holding that glass bottles having ground or cut glass stoppers are included…
2Cases cited2 opinions
- Koscherak v. United StatesCourt of Appeals for the Second Circuit · 1899
- United States v. AltmanCourt of Appeals for the Second Circuit · 1901
3Cited by2 opinions
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1987
- United States v. Heil Chemical Co.Court of Appeals for the Eighth Circuit · 1910