Wimpfheimer v. United States

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

Wimpfheimer v. United States

142 F. 849, 1905 U.S. App. LEXIS 4963

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

DecidedNovember 2, 1905

DocketNo. 3,006

StatusPublished

This text of 142 F. 849 (Wimpfheimer 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

Wimpfheimer v. United States, 142 F. 849, 1905 U.S. App. LEXIS 4963 (circtsdny 1905).

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Opinion

HAZEL, District Judge.

The importation relates to Jacquard silk. An examination of the question involved induces the conclusion that the filling in the importation extends ftom selvage to selvage, and that there is but one color therein. As claimed by counsel for the United States, the weft or filling in question to form the fabric completely fills the interstices in the warp, and the blue-colored thread, a so-styled [853]*853swivel thread, is woven in the filling for the purpose of beautifying the appearance of the article, and is additional to the filling. Hence Act July 24, 1897, c. 11, § 1, Schedule L, par. 391, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670], does not apply, as claimed by the importer. And the duty assessed by the collector and approved by the Board of General Appraisers was proper. So ordered.

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HAZEL, District Judge.

The importation relates to Jacquard silk. An examination of the question involved induces the conclusion that the filling in the importation extends ftom selvage to selvage, and that there is but one color therein. As claimed by counsel for the United States, the weft or filling in question to form the fabric completely fills the interstices in the warp, and the blue-colored thread, a so-styled [853]*853swivel thread, is woven in the filling for the purpose of beautifying the appearance of the article, and is additional to the filling. Hence Act July 24, 1897, c. 11, § 1, Schedule L, par. 391, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670], does not apply, as claimed by the importer. And the duty assessed by the collector and approved by the Board of General Appraisers was proper. So ordered.

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Bluebook (online)

142 F. 849, 1905 U.S. App. LEXIS 4963, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wimpfheimer-v-united-states-circtsdny-1905.