United States v. Thomsen & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A..8224 (T. D. 37871). [Oral argument Oct. 17, 1919, by Mr. Hanson and Mr. Brown.]
1Opinion of the CourtSmith, Judge
A carton or box, composed of surface-coated paper and 36 small boxes and baskets contained in the carton, some of which boxes were made of surface-coated paper, some of wood covered with surface-coated paper, and some of wood painted, were returned by the appraiser as an entirety, composed in chief value of surface-coated paper and assessed for duty by the collector at 35 per cent ad valorem under paragraph 324 of the tariff act of 1913, which paragraph, in so far as pertinent to the case, reads as follows:
324. * * * Papers with coated surface or surfaces suitable for covering boxes, not…
2Cases cited1 opinion
- United States v. DieckerhoffCourt of Appeals for the Second Circuit · 1908
3Cited by1 opinion
- United States v. MartorelliCourt of Customs and Patent Appeals · 1924