Simpson-Crawford Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, reported ás G. A. 6,675 (T. D. 28,4-80), affirmed the assessment of duty by the collector of customs at the port of New York.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, reported ás G. A. 6,675 (T. D. 28,4-80), affirmed the assessment of duty by the collector of customs at the port of New York. The nature of the questions in the case appears from the following statement in the Board’s opinion of the character of the goods and the tariff provisions that are involved: HOWELL, General Appraiser. 'The merchandise in question consists of silk elastic belts, with fancy metal buckles, and more or less elaborately ornamented with steel points or studding. The…
1Opinion of the Court
PLATT, District Judge.
The Board has found as a fact that the articles in question are completed belts and that metal is the component material of chief value. It is only as a belt that they can be considered as wearing apparel. So that to be wearing apparel at all the buckle is an essential part of the entitjr. The Board seems to think that the buckles are as immaterial and incidental to the belt as the screws on a door are to the door. But, on the contrary, the belt is not a belt without the buckle. Take away the buckle, and you have only a piece of belting, which is provided for eo nomine…
2Cases cited2 opinions
- Horrax v. United StatesCourt of Appeals for the Second Circuit · 1909
- Leon Rheims Co. v. United StatesCourt of Appeals for the Second Circuit · 1908