Stern v. United States
District Court, S.D. New York
Appeal by the importer from a decision of the board of United States general appraisers (G. A. 4568) which affirmed the decision of the collector of customs at the port of New York. In the opinion of the board, by Fischer, general appraiser, the goods under appeal are described as follows: “The protest under consideration relates to cotton portieres and cotton table covers.
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Appeal by the importer from a decision of the board of United States general appraisers (G. A. 4568) which affirmed the decision of the collector of customs at the port of New York. In the opinion of the board, by Fischer, general appraiser, the goods under appeal are described as follows: “The protest under consideration relates to cotton portieres and cotton table covers. The portiéres are woven in lengths of 50 to 60 yards, 50 inches wide; a border and a selvedge being produced in the weaving every 3 meters. They are then taken from the loom and cut into pieces 3 meters long, thus making…
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question comprises portieres and table covers of woven cotton cloth. They were assessed for duty as “manufactures of cotton not specially provided for,” under the provisions of paragraph 322, tariff act of 1897 (Act July 24, 1897, 30 Stat. 179, c. 11 [U. S. Comp. St. 1901, p. 1661]), *193and were claimed to be dutiable as countable cottons by virtue of the provisions of paragraph 310 of said act (30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]).
It is unnecessary to consider the contention of counsel for the United States based upon the finding of the…
2Cases cited1 opinion
- United States v. McBratneyCourt of Appeals for the Second Circuit · 1901