Alfred H. Smith Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,944 (T. D. 26,091), affirming the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HAZEL, District Judge.
The importation consists of a manufacture of india rubber and is thought by the court to be dutiable under paragraph 449 of the tariff act of July 24, 1897 (30 Stat. 193, c. 11 [U. S. Comp. St. 1901, p. 1678]), at the rate of 30 per cent, ad valorem. The importers claim that the merchandise are sponges, and therefore dutiable under paragraph 82 of the existing tariff law (30 Stat. 155 [U. S. Comp. St. 1901, p. 1631]), which reads as follows:
“Sponges, twenty per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not…
2Cases cited3 opinions
- Maddock v. MagoneSupreme Court of the United States · 1894
- Dennison Manuf'g Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- Wm. J. Matheson & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
3Cited by5 opinions
- Hamfton v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. HoytCourt of Customs and Patent Appeals · 1929
- Marks Bros. v. United StatesUnited States Customs Court · 1941
- Dollar Trading Corp. v. United StatesUnited States Customs Court · 1963
- Speyer v. United StatesUnited States Customs Court · 1945