United States v. American Express Co.

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

United States v. American Express Co.

131 F. 656, 1904 U.S. App. LEXIS 4947

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

DecidedMay 26, 1904

DocketNo. 3,467

StatusPublished

This text of 131 F. 656 (United States v. American Express Co.) 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

United States v. American Express Co., 131 F. 656, 1904 U.S. App. LEXIS 4947 (circtsdny 1904).

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Opinion

TOWNSEND, Circuit Judge.

The merchandise in question consists of soap pencils, so called, on which duty was assessed at the rate of 35 per cent, ad valorem, under the provisions of paragraph 208 of the tariff act of July 24, 1897 (Act July 24, 1897, c. 11, § 1, Schedule D, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1646]), as manufactures in chief value of wood. The importer claims that the articles are properly dutiable at the rate of 20 per cent, ad valorem, as a nonenumerated manufactured article, under the provisions of section 6 of said act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]). The Board of General Appraisers sustained the claim of the importer.

It appears from the reports of the local appraiser and of the United States chemist that soap is the component material of chief value in these pencils. Inasmuch as there is no provision in the act of 1897 for manufactures of which soap is the component material of chief value, the articles are properly dutiable as nonenumerated manufactured articles, under section 6 of said act, and the decision of the Board of General Appraisers is therefore affirmed.

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TOWNSEND, Circuit Judge.

The merchandise in question consists of soap pencils, so called, on which duty was assessed at the rate of 35 per cent, ad valorem, under the provisions of paragraph 208 of the tariff act of July 24, 1897 (Act July 24, 1897, c. 11, § 1, Schedule D, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1646]), as manufactures in chief value of wood. The importer claims that the articles are properly dutiable at the rate of 20 per cent, ad valorem, as a nonenumerated manufactured article, under the provisions of section 6 of said act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]). The Board of General Appraisers sustained the claim of the importer.

It appears from the reports of the local appraiser and of the United States chemist that soap is the component material of chief value in these pencils. Inasmuch as there is no provision in the act of 1897 for manufactures of which soap is the component material of chief value, the articles are properly dutiable as nonenumerated manufactured articles, under section 6 of said act, and the decision of the Board of General Appraisers is therefore affirmed.

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Bluebook (online)

131 F. 656, 1904 U.S. App. LEXIS 4947, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-american-express-co-circtsdny-1904.