Legal Opinion

Levy Corp. v. United States

Court of Customs and Patent Appeals

Decided April 21, 1924No. 2333; No. 2337PublishedCited by 4 opinions

1Opinion of the CourtBarber, Judge

These cross appeals involve the merchandise hereinafter described, all of which was classified and assessed for duty at 60 per cent ad valorem under paragraph 356 of the tariff act of 1913.

We arrange the merchandise in classes showing the respective paragraphs under which the board held it to be classifiable and the rate of duty applicable thereto.

Under paragraph 356 at 60 per cent ad valorem:

Exhibit 2, Puff boxes.

Exhibit 3, Lip sticks.

Exhibit 5, Powder boxes.

Exhibit 7, Tablets with pencil or note blocks.

Exhibit 10, Powder boxes.

Exhibit 11, Powder, boxes.

Under paragraph 167 at 20 per cent ad…

2Cases cited2 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Rumpp v. United StatesCourt of Customs and Patent Appeals · 1916

3Cited by4 opinions

  1. Lionel Trading Co. v. United StatesCourt of Customs and Patent Appeals · 1928
  2. Protests 17094-K R. H. Stearns Co.United States Customs Court · 1944
  3. Frank P. Dow & Co. v. United StatesUnited States Customs Court · 1967
  4. General Shoe Corp. v. United StatesUnited States Customs Court · 1948

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