Kurtz, Stuboeck & Co. v. United States

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

Kurtz, Stuboeck & Co. v. United States

136 F. 268, 1904 U.S. App. LEXIS 5213

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

DecidedDecember 16, 1904

DocketNos. 3,499, 3,500

StatusPublished

This text of 136 F. 268 (Kurtz, Stuboeck & 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.

Bluebook

Kurtz, Stuboeck & Co. v. United States, 136 F. 268, 1904 U.S. App. LEXIS 5213 (circtsdny 1904).

Pincite

Opinion

PLATT, District Judge.

The merchandise in question consists of certain straw lace, stitched or sewed together with a cotton thread-the cotton thread constituting a substantial element of the cost thereof, and, as shown by the evidence, without which the so-called plait or lace could not be held together or be a merchantable article. It further appears from the evidence returned by the Board of Appraisers, and from that taken before the referee in the Circuit Court, that the straw was in its natural form and structure, and formed the component material of chief value in the merchandise. The straw lace was therefore dutiable under the provisions of paragraph 449 of the act of 1897, as classified by the collector, and not as a “braid, plait or lace, composed wholly of straw,” under paragraph 409 of said act, as claimed by the importers, as the cotton thread interwoven in the lace was a necessary and a component element in its structure, and without which it would not be a commercial article.

The decision of the Board of General Appraisers is affirmed.

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PLATT, District Judge.

The merchandise in question consists of certain straw lace, stitched or sewed together with a cotton thread-the cotton thread constituting a substantial element of the cost thereof, and, as shown by the evidence, without which the so-called plait or lace could not be held together or be a merchantable article. It further appears from the evidence returned by the Board of Appraisers, and from that taken before the referee in the Circuit Court, that the straw was in its natural form and structure, and formed the component material of chief value in the merchandise. The straw lace was therefore dutiable under the provisions of paragraph 449 of the act of 1897, as classified by the collector, and not as a “braid, plait or lace, composed wholly of straw,” under paragraph 409 of said act, as claimed by the importers, as the cotton thread interwoven in the lace was a necessary and a component element in its structure, and without which it would not be a commercial article.

The decision of the Board of General Appraisers is affirmed.

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Bluebook (online)

136 F. 268, 1904 U.S. App. LEXIS 5213, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kurtz-stuboeck-co-v-united-states-circtsdny-1904.