Julius Loewenthal & Co. v. United States

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

Julius Loewenthal & Co. v. United States

147 F. 774, 1906 U.S. App. LEXIS 4925

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

DecidedJanuary 30, 1906

DocketNo. 3,742

StatusPublished

This text of 147 F. 774 (Julius Loewenthal & Co. 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.

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Julius Loewenthal & Co. v. United States, 147 F. 774, 1906 U.S. App. LEXIS 4925 (circtsdny 1906).

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Opinion

HAZEL, District Judge.

The articles in question, consisting of crochet yokes, are ornaments, and not trimmings. The evidence taken in this court sustains the contention of the importer. The case of Garrison, Wright & Co. v. U. S. (C. C.) 121 Fed. 149, would seem decisive of the propositions argued at the hearing. It follows that the merchandise is dutiable at 45 per cent, under Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 322, 30 Stat. 179 [U. S. Comp. St. 1901, p. 1661], and not as trimmings as returned by the appraiser, nor as laces as found by the board.

So ordered.

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HAZEL, District Judge.

The articles in question, consisting of crochet yokes, are ornaments, and not trimmings. The evidence taken in this court sustains the contention of the importer. The case of Garrison, Wright & Co. v. U. S. (C. C.) 121 Fed. 149, would seem decisive of the propositions argued at the hearing. It follows that the merchandise is dutiable at 45 per cent, under Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 322, 30 Stat. 179 [U. S. Comp. St. 1901, p. 1661], and not as trimmings as returned by the appraiser, nor as laces as found by the board.

So ordered.

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147 F. 774, 1906 U.S. App. LEXIS 4925, Counsel Stack Legal Research, https://law.counselstack.com/opinion/julius-loewenthal-co-v-united-states-circtsdny-1906.