E. B. Estes & Sons v. United States

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

E. B. Estes & Sons v. United States

176 F. 932, 1909 U.S. App. LEXIS 5793

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

DecidedNovember 12, 1909

DocketNo. 5,394

StatusPublished

This text of 176 F. 932 (E. B. Estes & Sons v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

E. B. Estes & Sons v. United States, 176 F. 932, 1909 U.S. App. LEXIS 5793 (circtsdny 1909).

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Opinion

MARTIN, District Judge.

The articles in question are concededly manicure sticks. They were assessed for duty at 35 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 1, Schedule D, par. 208, 30 Stat. 168 (U. S. Comp. St. 1901, p. 1647), as “manufactures of wood.” The importers claim classification under paragraph 198, 30 Stat. 167 (U. S. Comp. St. 1901, p. 1646), at 20 per cent., as wood unmanufactured, or at 15 per cent., under the same paragraph, as [933]*933cabinet wood, or at SO per cent., under paragraph SOO, 30 Stat. 167 (U. S. Comp. St. 1901, p. 1646), as sticks, or free of duty, under section S, Free List, par. 700, 30 Stat. 202 (U. S. Comp. St. 1901, p. 1689).

I concur in the finding of the Board that this is a manufactured product. Decision affirmed.

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MARTIN, District Judge.

The articles in question are concededly manicure sticks. They were assessed for duty at 35 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 1, Schedule D, par. 208, 30 Stat. 168 (U. S. Comp. St. 1901, p. 1647), as “manufactures of wood.” The importers claim classification under paragraph 198, 30 Stat. 167 (U. S. Comp. St. 1901, p. 1646), at 20 per cent., as wood unmanufactured, or at 15 per cent., under the same paragraph, as [933]*933cabinet wood, or at SO per cent., under paragraph SOO, 30 Stat. 167 (U. S. Comp. St. 1901, p. 1646), as sticks, or free of duty, under section S, Free List, par. 700, 30 Stat. 202 (U. S. Comp. St. 1901, p. 1689).

I concur in the finding of the Board that this is a manufactured product. Decision affirmed.

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Bluebook (online)

176 F. 932, 1909 U.S. App. LEXIS 5793, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-b-estes-sons-v-united-states-circtsdny-1909.