Cochran Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstracts 42542, 42543, 42602, 42626, and 42647. [Oral argument Oot. 8,1919, by Mr. Place and Mr. Hanson.]
1Opinion of the CourtSmith, Judge
' The R. L. Cochran Co. and A. & H. Veith imported certain articles made of various materials which articles the collector of customs at the port of New York classified as artificial flowers and leaves used as millinery ornaments and assessed for duty at 60 per cent ad valorem under paragraph 347 of the tariff act of 1913, which paragraph in so far as pertinent to the case, reads as follows:
347, * * * Artificial and ornamental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, 60 per centum ad valorem; * * *…
2Cases cited3 opinions
- United States v. Gage Bros.Court of Customs and Patent Appeals · 1918
- Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1918
3Cited by36 opinions
- Marshall Field & Co. v. United StatesCourt of Customs and Patent Appeals · 1958
- Mottahedeh Creations, Ltd. v. United StatesUnited States Customs Court · 1959
- Hensel, Bruckmann & Lorbacher, Inc. v. United StatesUnited States Customs Court · 1961
- Novik & Co. v. United StatesUnited States Customs Court · 1960
- United States v. SearsCourt of Customs and Patent Appeals · 1922
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