U.S. Circuit Court for the District of Southern New York, 1902

Vandegrift v. United States

Vandegrift v. United States
U.S. Circuit Court for the District of Southern New York · Decided March 18, 1902 · Coxe
113 F. 816; 1902 U.S. App. LEXIS 4805
Vandegrift v. United States

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.