United States v. Sheldon & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 35500 (T. D. 34425).
1Opinion of the CourtBarber, Judge
The issue here is as to the sufficiency of certain protésts, the material parts of which are hereinafter set forth. All these protests contain a column entitled "Description of merchandise,” in which is inserted a statement as to the number of cases or other packages, followed by the words which are hereinafter quoted as describing the merchandise.
Protest 725587/32983 describes the merchandise as “cardboard” and alleges dutiability as "mftrs. of cardboard” at 35 per cent ad valorem under paragraph 415.
Protest 722623/30607 describes the merchandise as "mf. cardboard” and alleges dutiability as…
2Cases cited6 opinions
- Arthur v. MorganSupreme Court of the United States · 1884
- Davies v. ArthurSupreme Court of the United States · 1878
- United States v. SalambierSupreme Court of the United States · 1898
- Carter v. United StatesCourt of Customs and Patent Appeals · 1910
- Bliven v. United StatesCourt of Customs and Patent Appeals · 1911
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3Cited by22 opinions
- Torch Mfg. Co. v. United StatesUnited States Customs Court · 1966
- Silvine Importers, Inc. v. United StatesUnited States Customs Court · 1966
- Eaton Manufacturing Co. v. United StatesCourt of Customs and Patent Appeals · 1972
- Border Brokerage Co. v. United StatesCourt of Customs and Patent Appeals · 1981
- United States v. MaloneCourt of Customs and Patent Appeals · 1924
17 more not listed; retrieve them via the Exa API.