126 F. 446 | U.S. Circuit Court for the District of Southern New York | 1903
The goods in question are woolen or worsted cloths which have been subjected to a secret process in order to render the material nonabsorbent, and are known as “Cravenette Cloths.” They were classified for duty under Act Oct. 1, 1890, c. 1244, § 1, Schedule K, par. 392, 26 Stat. 596, as “woolen or worsted cloths not specially provided for,” and are claimed by the importer to be entitled to entry under Schedule J, par. 369, 26 Stat. 593, as “Waterproof cloths not specially provided for.”
It is suggested by counsel for the United States that, if this cloth is not included under paragraph 392, it is included under paragraph 395 of said act, as dress goods. The answer to this contention is that the board did not so find on the evidence before them; that the evidence taken before this court shows that they are not adapted or intended to make dresses of, because they are woven in widths unsuitable for making dresses, and because the material used in the waterproofing process causes the cloth to attract and hold dust, mak
The decision of the Board of General Appraisers is reversed.