Case Name: WOLFF et al. v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1902-05-31
Citations: 116 F. 1023
Docket Number: No. 2,865
Parties: WOLFF et al. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 116
Pages: 1023–1023

Head Matter:
WOLFF et al. v. UNITED STATES.
(Circuit Court, S. D. New York.
May 31, 1902.)
No. 2,865.
Comstock & Brown, for importers.
Charles D. Baker, Asst. U. S. Atty.

Opinion:
LACOMBE, C. J.
(orally). The opinion of the board of general appraisers is very comprehensive, and deals with a large number of different articles, which the board finds should be assessed for duty, under paragraph 339 of the tariff act of 1897, as braids or trimmings. The evidence upon which findings of fact covering nearly all these articles are made is not before this court. The only article as to which exception is taken is represented by Exhibit 1, and the testimony taken in the circuit court shows plainly that it is commercially known as "tape," and not as "braid" or "trimming." It would, therefore, seem to be more correctly classified under paragraph 320 of the same act.