Legal Opinion

Mayer v. United States

Court of Customs and Patent Appeals

Decided January 18, 1926No. 2455PublishedCited by 3 opinions

1Opinion of the Court

Smith, Judge,

delivered tbe opinion of the court:

Women’s leather gloves imported at the port of New York were classified by the collector of customs as women’s gloves embroidered or embellished. They were therefore assessed for duty at $4.40 per dozen pairs under that part of paragraph 1433 of the Tariff Act of 1922 which reads as follows:

Pae. 1433. * * * women’s and children’s gloves not over twelve inches in length, $4 per dozen pairs; for each inch in length in excess thereof, 50 cents per dozen pairs: Provided, That, in addition thereto, on all of the foregoing there shall be paid the…

2Cases cited1 opinion

  1. United States v. Grass Bros.Court of Customs and Patent Appeals · 1925

3Cited by3 opinions

  1. Kayser & Co. v. PevnyCourt of Customs and Patent Appeals · 1926
  2. Field v. United StatesCourt of Customs and Patent Appeals · 1932
  3. United States v. Monroe Foreign Forwarding Co.Court of Customs and Patent Appeals · 1930

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