United States v. Fleitmann & Co.

Citations

• 131 F. 396
• 1904 U.S. App. LEXIS 4911

Syllabus

<p>1. Customs Duties — Sufficiency of Protest — Statement of Objections.</p> <p>Certain importers protested against tlie payment of duty on silk goods that had been classified under a paragraph of the tariff act relating to silk trimmings and similar goods; alleging in their protest that the articles should have been classified at the rate of 50 per cent, ad valorem, under another paragraph, which provides that rate for silk bandings, cords, etc. It appeared that neither the paragraph under which the assessment was made, nor that cited by the importers in their protest, was applicable to the merchandise, but that it should have been classified under a third paragraph, relating to manufactures of silk not specially provided for, prescribing the same rate of duty as the paragraph cited in the protest. Held, that the protest should be sustained, as satisfying the requirement of section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933], that an importer shall, in making a protest, set “forth therein distinctly and specifically * * * the reasons for his objections.”</p>