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91 F. 521

Docket No. 2,739.

United States v. Stern

United States Circuit Court for the Southern District of New York

Decided January 19, 1899.)

United States Circuit Court for the Southern District of New York · decided 1899-01-19

This was an application by the United States for the review of the decision of the board of general appraisers in respect to the glassification for duty of certain merchandise imported by Stern Bros!

Cited by 1 later decisions — most recently November 1899

1 federal appellate ·

2 counsel of record

Key passage — most relied on by later courts

“"315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fibre, not bleached, dyed, colored, stained, painted, or printed, nine cents per square yard and twenty-live per centum ad valorem; if bleached, dyed, colored, stained, painted or printed, twelve cents per square yard and twenty-five per cent, ad valorem: * * * provided, further, that none of the articles or fabrics provided for in this paragraph shall pay a less rate of duty than forty-seven and one-half per centum ad valorem.” “342. All pile fabrics of which flax is the component material of chief value, sixty per centum ad valorem.””

quoted by 1 later decision, including Stern v. United States

Good law ✅— No negative treatment on recordhow we know

Decided 1899-01-19

View the full empirical analysis of this case →

¶1Customs Duties—Classification—Flax Plush.

¶2Flax plush is dutiable as a “pile fabric of which flax is the component material of chief value,” under paragraph 342 of the act of 1897, and not as plush or pile fabric “of cotton or other vegetable fiber,” under paragraph 315; the i'ormer paragraph being more specific than the latter.

¶3This was an application by the United States for the review of the decision of the board of general appraisers in respect to the glassification for duty of certain merchandise imported by Stern Bros!

¶4James T. Van Rensselaer, Asst. U. S. Atty.

¶5W. Wickham Smith, for appellees.

¶6WHEELER, District Judge.

¶7Paragraph 315 of the act of 1897 provides for a duty on “plushes, velvets, velveteens, corduroys and all pile fabrics … composed of cotton or other vegetable fiber,” and paragraph 342 for a different duty on “all pile fabrics of which flax is the component material of chief value.” The merchandise is flax plush, and plush is a pile fabric, and flax vegetable. It would fall under paragraph 315, as a plush of vegetable fiber, but for the provision in 342 for a particular kind of vegetable fiber in such fabrics. This is more specific. Decision of board reversed.

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