Legal Opinion

Johnson v. United States

Court of Customs and Patent Appeals

Decided March 21, 1913No. 978Published

Appeal from Board of United States General Appraisers, Abstract 28936 (T. D. 32655)..

1Opinion of the CourtDe Vries, Judge

This importation was assessed for duty as a manufacture of metal’ under the provisions of paragraph 199 of the tariff act of 1909. Con*64tention is made by the importers, who are appellants here, that the merchandise is properly dutiable as “machine tools” under the provisions oí paragraph 197 of said act.

The articles are so-called “pantograph machines.” A description thereof and the conclusions of the board upon the issues presented in the case are stated in the following excerpt from their opinion:

These machines are used to trace designs on rollers to he used in calico printing. They operate…

2Cases cited4 opinions

  1. United States v. Georgia Pulp & Paper Manufacturing Co.Court of Customs and Patent Appeals · 1912
  2. Sears, Roebuck & Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  3. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1913
  4. United States v. KnauthCourt of Customs and Patent Appeals · 1912

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