Tuska v. United States
Court of Customs and Patent Appeals
Appeal from a decision of the Board of United States General Appraisers, Abstract 23521 (T. D. 30710).
1Opinion of the CourtSmith, Judge
The collector of customs at the port of New York assessed certain imported bags and baskets as manufactures of wood under the provisions of paragraph 208 of the tariff act of July 24, 1897, which paragraph reads as follows:
208. House or cabinet furniture, of wood, wholly or partly finished, and manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirty-five per centum ad valorem.
The importers protested that the goods were not manufactures of wood, and claimed that some of the articles were manufactures of chip, that others…
2Cited by7 opinions
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- P. L. Thomas Co. v. United StatesUnited States Customs Court · 1962
- Swanson-Lindstrand, Inc. v. United StatesUnited States Customs Court · 1954
- United States v. KronfeldCourt of Customs and Patent Appeals · 1916
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