United States v. Rouss

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

United States v. Rouss

113 F. 816, 1902 U.S. App. LEXIS 4806

U.S. Circuit Court for the District of Southern New York·Decided March 18, 1902·No. No. 3,017·Published·Cited by 2 cases

Opinion

COXE, District Judge

(orally). The merchandise imported consists of cotton quilts having a fringe made of wool. They were assessed for duty under paragraph 366 of the act of 1897, as “manufactures made wholly or in part of wool.” The importer protested, insisting that the merchandise is covered by paragraph 322 of the same act as “manufactures of cotton, not specially provided for.” As these quilts are made in part of wool they fall within the decision of U. S. v. Altman, 46 C. C. A. 116, 107 Fed. 15.

The decision of the board of general appraisers is reversed.

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COXE, District Judge

(orally). The merchandise imported consists of cotton quilts having a fringe made of wool. They were assessed for duty under paragraph 366 of the act of 1897, as “manufactures made wholly or in part of wool.” The importer protested, insisting that the merchandise is covered by paragraph 322 of the same act as “manufactures of cotton, not specially provided for.” As these quilts are made in part of wool they fall within the decision of U. S. v. Altman, 46 C. C. A. 116, 107 Fed. 15.

The decision of the board of general appraisers is reversed.

United States v. Rouss, 113 F. 816, 1902 U.S. App. LEXIS 4806 (circtsdny 1902).

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Opinion

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