Lorsch v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the Importers from a Decision of the Board of General Appraisers Which Affirmed the Classification by the Collector of the Importation in Question.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question comprises various cheap representations of valuable stones and pearls used for jewelry and other ornamental purposes. A portion of it was assessed for duty as “manufactures of glass, not specially provided for,” at 6o per cent, ad valorem, under the provisions of paragraph 108 of the act of October I, 1890, and another portion under the provisions of paragraph 351 of the act of August 27, 1894, as “manufactures of paste, not specially provided for,” at 25 per cent, ad valorem. It was claimed to be dutiable at 10 per cent, ad valorem, as…
2Cited by3 opinions
- United States v. American Bead Co.Court of Customs and Patent Appeals · 1913
- United States v. WeinbergU.S. Circuit Court for the District of Southern New York · 1905
- United States v. LorschCourt of Appeals for the Second Circuit · 1904