Waddell v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 29022 (T. D. 32655).
1Opinion of the CourtMartiN, Judge
The merchandise involved in this case was invoiced as “3 cases Tam O’Shanter hone stone sharp” and “6 cases Tam O’Shanter hone stone fine,” and free entry was claimed for the merchandise as hones or whetstones, under paragraph 586 of the act of 1909.
The appraiser returned the importation as Tam O’Shanter marble polishers, and therefore dutiable as articles composed of a mineral substance at 35 per cent ad valorem under the provisions of paragraph 95 of the act. Duty was assessed accordingly.
The importers protested against the assessment, claiming in the protest that the merchandise was free…
2Cases cited1 opinion
- United States v. Tamm & Co.Court of Customs and Patent Appeals · 1912
3Cited by7 opinions
- United States v. Manufacturers' Paper Co.Court of Customs and Patent Appeals · 1913
- James G. Wiley Co. v. United StatesUnited States Customs Court · 1970
- Borab Bros. v. United StatesUnited States Customs Court · 1944
- Protest 112861-K of West Coast Trading Co.United States Customs Court · 1946
- Protest 692330-G of SearsUnited States Customs Court · 1939
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