Wanamaker v. United States

U.S. Court of Appeals for the Third Circuit February 2, 1903

Wanamaker v. United States, 120 F. 16 (3d Cir. 1903)

57 C.C.A. 36; 1903 U.S. App. LEXIS 4457

Opinion of the Court

DALLAS, Circuit Judge.

The only question involved in this case was decided by the circuit court of appeals for the Second circuit in U. S. v. Altman, 46 C. C. A. 116, 107 Fed. 15; and the able argument by which the correctness of that decision has been challenged has failed to convince us that it should not be followed. Upon full and independent consideration of the subject, we concur in the conclusion which was there reached, and in the opinion by which that conclusion was supported.

The decree of the circuit court for the Eastern district of Pennsylvania, affirming the decision of the board of general appraisers, is affirmed.

Reference

Full Case Name: WANAMAKER v. UNITED STATES
Status: Published
Syllabus: 1. Customs Duties — Classification—Corsets Trimmed with-Lace. Women’s corsets made of cotton, as the material of chief value, trimmed around the upper border with cotton lace edging, are dutiable under paragraph 339 of the tariff act of 1897 [U. S. Comp. St. 1901, p. 1662], as wearing apparel “made wholly or in part of lace,” notwithstanding the small relative value of the lace.