United States v. Tiffany & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8332 (T. D. 38369). [Oral argument Nov. 5-6,1920, by Mr. Hanson and Mr. Sharretts.]
1Opinion of the CourtMartin, Judge
The merchandise in this case consisted of bronze statuary which was manufactured by Chiruazzi & De Angelis, of Naples, Italy, and *248was imported from that port on August 12, 1917, by Tiffany & Co. of New York. The goods had been purchased by the importers from the exporters at the agreed price of 6,488 French francs, notwithstanding the fact that they came from Italy. The circumstances which caused the parties to fix the price ‘of the articles in French instead of Italian currency will be explained hereafter in this decision.
At the time of exportation an invoice was made out by the exporters at…
2Cases cited3 opinions
- Cramer v. ArthurSupreme Court of the United States · 1881
- United States v. KlingenbergSupreme Court of the United States · 1894
- Hadden v. MerrittSupreme Court of the United States · 1885
3Cited by3 opinions
- Byrnes v. United StatesUnited States Customs Court · 1963
- Cablat v. United StatesCourt of Customs and Patent Appeals · 1922
- Slazengers, Inc. v. United StatesUnited States Customs Court · 1957