Goldenberg Bros. v. United States
Goldenberg Bros. v. United States
Opinion of the Court
(after stating the facts). The articles in question are certain cotton lace scarves, barbes, collars, fichus, ties, etc.,, and there is no dispute as to the facts, nor as to commercial designation. Concededly the articles are made wholly or in chief part of lace composed wholly or in chief value of cotton; concededly they are wearing apparel; concededly they are the particular variety of wearing apparel which is known as “neckwear”; concededly they are covered by the language of both paragraphs. The sole question is the one so frequently presented — which of the two paragraphs more specifically provides for them ? In all such cases the thing to be sought for is the inten
The decision of the Circuit Court is affirmed.
Reference
- Full Case Name
- GOLDENBERG BROS. & CO. v. UNITED STATES
- Cited By
- 4 cases
- Status
- Published
- Syllabus
- 1. Customs Duties — Classification—Lace Neckwear — Wearing Apparel. Lace neckwear is more specifically provided for in paragraph 339, Tariff Act July 24,1897, c. 11, § 1, Schedule J, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1602], as “wearing apparel * * * made wholly or in part of lace,” than in paragraph 314 of said act (Schedule I, 30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]), as “articles of wearing apparel of every description, including neckties or neckwear.”