Legal Opinion

Veit v. United States

Court of Customs and Patent Appeals

Decided May 23, 1921No. 2088PublishedCited by 9 opinions

Appeal from Board of United States General Appraisers, Abstract 44051.

1Opinion of the CourtBarber, Judge

The merchandise, the classification of which is here in controversy, is composed in chief value of raffia. The collector assessed it in connection with numerous other articles as artificial flowers and artificial leaves at 60 per cent ad valorem under paragraph 347 of the tariff act of 1913. Various other questions, not here involved, were raised by the protest.

The issue before us reduces to a single question of fact; that is, whether any of the merchandise which is represented by three typical exhibits, being the first three on a sheet of cardboard, is or is not an artificial flower; if any…

2Cases cited2 opinions

  1. Cochran Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. Steinhardt & Bro. v. United StatesCourt of Customs and Patent Appeals · 1919

3Cited by9 opinions

  1. Greatrex, Ltd. v. United StatesUnited States Customs Court · 1954
  2. United States v. BorgfeldtCourt of Customs and Patent Appeals · 1926
  3. Altman v. United StatesCourt of Customs and Patent Appeals · 1927
  4. M. Pressner & Co. v. United StatesUnited States Customs Court · 1941
  5. Coro, Inc. v. United StatesCourt of Customs and Patent Appeals · 1952

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