Legal Opinion

Kaskel v. United States

Court of Customs and Patent Appeals

Decided February 28, 1913No. 935PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, Abstracts 28475 and 28493 (T. D. 32507).

1Opinion of the CourtSmith, Judge

The question involved in this case is the dutiable status of knitted silk mufflers, which were classified by the collector of customs at the port of New York as wearing apparel and assessed for duty at 60 per *39cent ad valorem under that part of paragraph. 402 of the tariff act of 1909, which reads as follows:

402. Laces, * * * clothing, ready made, and articles of wearing apparel of every description, including knit goods, made up or manufactured in whole or in part by the tailor, seamstress, or manufacturer; all of the foregoing composed of silk, * * * or of which silk is the component…

2Cases cited2 opinions

  1. United States v. CitroenSupreme Court of the United States · 1912
  2. Erhardt v. BallinCourt of Appeals for the Second Circuit · 1893

3Cited by4 opinions

  1. United States v. MurphyCourt of Customs and Patent Appeals · 1926
  2. United States v. Morimura Bros.Court of Customs and Patent Appeals · 1916
  3. United States v. LinesCourt of Customs and Patent Appeals · 1915
  4. Hensel v. United StatesCourt of Customs and Patent Appeals · 1913

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