Legal Opinion

Ringk v. United States

U.S. Circuit Court for the District of Southern New York

Decided May 22, 1908No. 5,077PublishedCited by 3 opinions

On Application for Review of a Decision by the Board of United States General Appraisers. In the decision below the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York. Following is an extract from the Board’s opinion: FISCHER, General Appraiser. These protests are in regard to the classification of pictorial post cards ornamented with feathers. * * * On one side of such cards the inscription “post card” is printed.

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On Application for Review of a Decision by the Board of United States General Appraisers. In the decision below the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York. Following is an extract from the Board’s opinion: FISCHER, General Appraiser. These protests are in regard to the classification of pictorial post cards ornamented with feathers. * * * On one side of such cards the inscription “post card” is printed. This is the only printed matter on the address side, and it appears repeated in various languages. On the reverse side…

1Opinion of the CourtPlatt, District Judge

(orally). The merchandise in controversy consists of post cards. Upon the face of the cards appear certain words, printed in different languages, and upon the reverse side appear certain pictorial representations produced by printing, and in addition an ornamentation of feathers. They were classified for duty as feathers manufactured, under paragraph 425, Schedule N, § l. c. 11, Tariff Act July 24, 1897, 30 Stat. 191 (U. S. Comp. St. 1901, p. 1675). The importer set forth various claims in his protest, which upon the argument were limited to the provision contained in paragraph 403, Schedule…

2Cited by3 opinions

  1. United States v. DeutschCourt of Appeals for the Second Circuit · 1910
  2. Menchaca v. United StatesUnited States Customs Court · 1965
  3. Deutsch v. United StatesU.S. Circuit Court for the District of Southern New York · 1909

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