Legal Opinion

United States v. Lord

Court of Customs and Patent Appeals

Decided May 26, 1913No. 1090PublishedCited by 3 opinions

Appeal from Board of United States General Appraisers, G. A. 7415 (T. D. 33086).

1Opinion of the CourtSmith, Judge

Straw hats trimmed with silk imported at the port of New York were classified by the collector of customs as wearing apparel composed in chief value of silk, dutiable at 60 per cent ad valorem under the provisions of paragraph 402 of the tariff act of 1909, which in so far as it is pertinent to the issue, reads as follows:

402. Laces, * * * 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 silk and metal, or of which silk is the…

2Cases cited1 opinion

  1. Leon Rheims Co. v. United StatesCourt of Appeals for the Second Circuit · 1908

3Cited by3 opinions

  1. Schmitt v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Stern v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Aitken v. United StatesCourt of Customs and Patent Appeals · 1915

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API