Neresheimer v. United States

Citations

• 131 F. 977
• 1903 U.S. App. LEXIS 5268

Syllabus

<p>1. Customs Duties — Classification—Drilled Tearls — Similitude.</p> <p>Drilled pearls were imported, wbieli, by a careful process of selection, matching, and assortment, requiring time and skilled labor, had been put in a condition in which they were collectively worth more than the aggregate value of the individual pearls. Held, that in this state they bore a closer resemblance to pearls strung than to pearls in their natural state, and that under the requirement of section 7, Tariff Act July 24, 1897, e. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1G93], that any article not enumerated in the act “shall pay the same rate of duty which is levied on the enumerated article which it most resembles,” they are dutiable at the same rate as the “pearls * * * strung” enumerated in paragraph 434 of said act, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St. 1901, p. 1670], and not as “pearls in their natural state, not strung or set,” under paragraph 436, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St. 1901, p. 1676], nor as “articles manufactured, in whole or in part, not provided for,” under section 6 of said act, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693],</p> <p>2. Same — Finding of General Appraisers.</p> <p>Findings of fact by the Board of General Appraisers will only he reviewed when the court is satisfied that such findings are unsupported by the evidence, or clearly against the weight of evidence, or where new evidence has been introduced which was not before tlie board.</p> <p>3. Same — Reliquidation at Increased Rate of Duty — Right of Collector of Customs.</p> <p>Certain merchandise was imported, assessed for duty, passed into the possession of the owners, and was sold, and protests against the assessment were made by the importers. Subsequently, but within one year after the original liquidation of the entry, and while the protests were still pending before tbe Board of General Appraisers, the collector of customs reliquidated the entry, an