UNITED STATES v. ROUSS

UNITED STATES v. ROUSS. (Circuit Court, S. D. New York. March 18, 1902.) No. 3,017. Cubtoms Duties — Classification—Cotton Quilts — Fringe of Wool. Cotton quilts having a fringe of wool are assessable under Act 1897, par. 366, as “manufactures made wholly or in part of wool,” and are not covered by paragraph 322, governing “manufactures of cotton not specially provided for.” Appeal by the United States from a Decision of the Board of General Appraisers. D. Frank Lloyd, Asst. U. S. Atty. Albert Comstock, for the importer. [MAJORITY — COXE, District Judge] COXE, District Judge (orally). The merchandise imported consists of cotton quilts having a fringe made of wool. They were assessed for duty under paragraph 366 of the act of 1897, as “manufactures made wholly or in part of wool.” The importer protested, insisting that the merchandise is covered by paragraph 322 of the same act as “manufactures of cotton, not specially provided for.” As these quilts are made in part of wool they fall within the decision of U. S. v. Altman, 46 C. C. A. 116, 107 Fed. 15. The decision of the board of general appraisers is reversed.