United States v. Boker
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7588 (T. D. 34665).
1Opinion of the CourtDe Vries, Judge
The importations were reported by the appraiser as "so-called hedge shears, shears made with blades especially suited for pruning trees and shrubbery.” They were assessed for dutiable purposes under paragraph 123 of the tariff act of 1913 as "shears,” therein provided for in the following words:
128. Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which have folding or other than fixed blades or attachments, and razors, all the foregoing,…
2Cases cited12 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Magone v. WiedererSupreme Court of the United States · 1895
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Athenia Steel & Wire Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1912
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3Cited by68 opinions
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
- United States v. Hillier's Son Co.Court of Customs and Patent Appeals · 1926
- United States v. Ducommun Hardware Co.Court of Customs and Patent Appeals · 1916
63 more not listed; retrieve them via the Exa API.