United States v. Marsching
Court of Customs and Patent Appeals
Cross appeals from decisions of Board of United States General Appraisers (T. D. 30529).
1Opinion of the CourtDe Vries, Judge
This was an importation of ceramic or enamel colors used for decorating china ware and to impart a white glaze to glass. Assessment *217for dutiable purposes was made at the rate' of 30 per cent ad valorem under paragraph 58 of the tariff act of 1897, which provides: ‘ ,
Par. 58. All paints, colors, pigments, lakes, crayons, smalts and frostings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise especially provided for in this Act, thirty per centum ad valorem; * * *
The material contention of the importers, in the view of the court, is that…
2Cases cited2 opinions
- John Denn, Lessee of Charles C. Scott, and Others v. Thomas Reid, Jun., and OthersSupreme Court of the United States · 1836
- Barber v. SchellSupreme Court of the United States · 1883
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- Rice Millers' Ass'n v. United StatesCourt of Customs and Patent Appeals · 1928
- Magnesium Elektron, Inc. v. United StatesUnited States Customs Court · 1963
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