United States v. Bennet
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application by Henry Bennet, importer of certain Angora goat skins, 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. The circuit court reversed the decision of the board of general appraisers. The United States appealed.
1Opinion of the Court
SHIPMAN, Circuit Judge.
In the year 1891, the appellee, Hemy Bennet, imported into the port of New York an invoice of raw Angora goat skins with the wool or hair on. The appraiser classed the hair upon the skins as “Class 2 Mohair,” under paragraph 377 of the tariff act of October 1, 1890; and the collector, adopting this classification, assessed duty upon the estimated weight of the hair upon the skins, at the rate of 12 cents per pound, under the provisions of paragraph 387 of the same act, which provides that “wools on the skin shall pay the same rate as other wools, the quantity and value…
2Cited by6 opinions
- Fred Whitaker Co. v. United StatesUnited States Customs Court · 1951
- Goat & Sheepskin Import Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Ayres, Bridges & Co. v. United StatesCourt of Customs and Patent Appeals · 1917
- Domestic Broadtail Producers, Inc. v. United StatesUnited States Customs Court · 1939
- United States v. Fred Whitaker Co.Court of Customs and Patent Appeals · 1952
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