Riley v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by W. 11. Riley & Co., importers of certain dress shields, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such merchandise.
1Opinion of the Court
•COXE, District Judge
(orally). The importations involved in this controversy are dress shields made of cotton and India rubber, India rubber concededly being the component part of chief value. The collector classified them under paragraph 349 of the tariff act of 1890. The importers protested, insisting that they should have been classified under paragraph 460 of the same act. The simple question is whether or not paragraph 319 is confined in the main clause as well as in the proviso to clothing and wearing apparel of which cotton is the component material of chief value. If it be so…
2Cited by1 opinion
- Darlington, Runk & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1905