Treasury Decisions Under Customs and Other Laws Volume 31

Treasury Decisions Under Customs and Other Laws Volume 31

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt: ...wherein cloth in the piece so manufactured as to be suitable for making particular articles has been held dutiable under the provisions for cloth and not as articles made from cloth: In the case of Stern Bros., G. A. 4568 (T. D. 21651), table covers, portieres, curtains, etc., woven in the piece but cut into separate pieces, were held dutiable as manufactures of cotton. The Circuit Court for the Southern District of New York reversed the board, however, and held the goods dutiable under the provisions for cotton cloth. Stern v. United States (123 Fed., 192). The case of United States v. Bernhard (150 Fed., 375; T. D. 25470) is to the same effect. The court held that finished cotton blankets and couch covers, the edges of which had been whipped or hemmed, were dutiable under the provisions for cotton cloth. And again in the case of United States v. Douglass (T. D. 25469) the same court held that Turkish table covers, made of cotton damask, with fringed edges, which were imported in the completed condition ready for use, were also dutiable under the cotton-cloth provision. This latter case was appealed to the Circuit Court of Appeals, but the suit was subsequently dismissed. To the same effect are the following decisions of the board: In re Campbell, Metzger & Jacobson, G. A. 5319 (T. D. 24352), covering tapestry squares and curtains made up and ready for use; In re Gardner & Co., G. A. 5612 (T. D. 25107), covering finished cotton damask napkins; In re Hunter & Witcombe, G. A. 5691 (T. D. 25333), covering curtains, table covers, cloths, doilies, and other articles made up and ready for use; In re Carson, Pirie, Scott & Co., G. A. 4136 (T. D. 19285), covering cotton toweling; In re Spielmann & Co., G. A. 4870 (T. D....show more

Product details

  • Paperback | 348 pages
  • 189 x 246 x 18mm | 621g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236854470
  • 9781236854476