Wilkens v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Wilkens & Co. from a decision of the board of general appraisers as to the classification for duty of certain imported merchandise.
1Opinion of the Court
WHEELER, District Judge.
The article in question here is kit-tul, which is of the fiber of the leaf stalks of the jaggery palm of East India. It is taken to England, and dressed by being combed between steel brushes with a little oil to soften it for taldng out kinks and curls, slightly coloring it, and making it straight for bunching by lengths for brushes. The tariff act of 1890, by section 4, provided for a duty on “all raw or unmanufactured articles not enumerated or provided for,” of 10 per cent, ad valorem, and on “all articles manufactured in whole or in part,” of 20 per cent, ad…
2Cited by3 opinions
- Cone v. United StatesCourt of Customs and Patent Appeals · 1926
- Cone v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. M. Furuya & Co.U.S. Circuit Court for the District of Western Washington · 1910