Legal Opinion

United States v. Borgfeldt

Court of Customs and Patent Appeals

Decided February 1, 1911No. 398PublishedCited by 8 opinions

Transferred horn United States Circuit Court, Eastern District' of Pennsylvania, G. A. 6703 (T. D. 28685).

1Opinion of the CourtBarber, Judge

The articles imported in this case were entered at the port of New York alid are dutiable under the tariff act of 1897, either as clasp knives, under paragraph 153, or as hunting knives, under paragraph 155, of the act. The material part of the respective paragraphs is as follows:

153. Penknives or pocketknives, clasp knives, pruning knives, and budding knives of all kinds, or parts thereof, and erasers or manicure knives, * * * wholly or partly manufactured * * * valued at more than three dollars per dozen, twenty cents per piece and forty per centum ad valorem.

155. Table, butchers’, carving,…

2Cases cited3 opinions

  1. Cadwalader v. ZehSupreme Court of the United States · 1894
  2. The MargaretSupreme Court of the United States · 1824
  3. Seeberger v. SchlesingerSupreme Court of the United States · 1894

3Cited by8 opinions

  1. United States v. StoneCourt of Customs and Patent Appeals · 1928
  2. La Manna v. United StatesCourt of Customs and Patent Appeals · 1926
  3. United States v. Briggs Manufacturing Co.Court of Customs and Patent Appeals · 1926
  4. Irwin & Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Keller Co. v. United StatesCourt of Customs and Patent Appeals · 1926

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