Lichtenstein Millinery Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York. The case involved the construction of the proviso in Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 339, 30 Stat. 181 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. The Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York. The case involved the construction of the proviso in Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 339, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1662], which reads, as follows: “Provided, that no wearing apparel or other article or textile fabric, when embroidered by hand or machinery, shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries…
1Opinion of the Court
HAZEL, District Judge.
The merchandise, consisting of a three-panel folding screen, 5 feet 10 inches high, the frame being of wood, carved and gilded, and being about 6 inches wide, the panels being of silk, embroidered and having inset a printed picture covered by a glass frame, was assessed for duty as a silk-embroidered article at the rate of 60 per cent, ad valorem under the provisions of the existing tariff act (Act July 81, 1897, c. 11, § 1, Schedule L, par. 390, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]). The importer claims the screen should be held dutiable at 35 per cent, under…
2Cases cited3 opinions
- Carter, Webster & Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1906
- United States v. AltmanCourt of Appeals for the Second Circuit · 1901
- Carter, Webster & Co. v. United StatesU.S. Circuit Court for the District of Maryland · 1905
3Cited by2 opinions
- Jaeckel v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- United States v. Quong Lee & Co.U.S. Circuit Court for the District of Northern California · 1909