Case Name: VANDEGRIFT v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1902-03-18
Citations: 113 F. 816
Docket Number: No. 3,025
Parties: VANDEGRIFT v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 113
Pages: 816–816

Head Matter:
VANDEGRIFT v. UNITED STATES.
(Circuit Court, S. D. New York.
March 18, 1902.)
No. 3,025.
Customs Duties — Lap Robes Part Cotton and Part Wool.
Lap robes made in part of wool, but of which cotton Is the component of chief value, are assessable under Act 1897, par. 366, as “manufactures made wholly or in part of wool,” and are not classifiable, under paragraph 322, as “manufactures of cotton not specially provided for.” '
Appeal by the Importers from a Decision of the Board of United States General Appraisers.
Howard T. Walden, for the importers.
D. Frank Lloyd, Asst. U. S. Atty.

Opinion:
COXE, District Judge
(orally). The articles imported were lap robes, made in part of wool, cotton being the component of chief value. They were assessed by the collector under paragraph 366 of the act of 1897, as "manufactures made wholly or in part of wool." The importers insist that they should have been classified under paragraph 322 of the same act, as "manufactures of cotton, not specially provided for."
The decision of the board of appraisers is affirmed upon the authority of U. S. v. Altman, 46 C. C. A. 116, 107 Fed. 15.