Case ID: f_116/html/0781-01.html
Source: Caselaw Access Project
Author: {"author": "LACOMBE, Circuit Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

ROSSBACH et al. v. UNITED STATES.
    (Circuit Court, S. D. New York.
    May 31, 1902.)
    No. 3,005.
    1. Customs Duties—Hides op Cattle.
    Hides of tiie East Indian buffalo (a domesticated animal) are assessable as hides of cattle at 15 per cent., under paragraph 437 of the act of July, 1897, and are not entitled to free admission under paragraph 664.
    Appeal by J. H. Rossbach & Bros, from a decision of the board of United States general appraisers, which affirmed the decision of the collector of customs at the port of New York.
    The following is the opinion of the board of general appraisers:
    The goods are the hides of the East Indian buffalo, a domesticated animal of the bovine species, not to be confounded with the bison of North America. They were assessed for duty as hides of cattle at 15 per cent., under paragraph 437 of the act of July, 1897, and are claimed to be entitled to free admission under paragraph 664. Lexicographers define cattle as “domesticated bovine animals” and the buffalo as a “bovine ruminant.” We find that the hides in question are cattle hides, and affirm the assessment of duty.
    W. Wickham Smith, for importers.
    Charles D. Baker, Asst. U. S. Atty.
   LACOMBE, Circuit Judge.

The decision of the board of general appraisers is affirmed.