Bayersdorfer v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers. Abstract 389f>3.
1Opinion of the CourtBarber, Judge
The merchandise is natural flowers (immortelles) dried and dyed, and wreaths composed of the same having a straw frame. As to both it is conceded they are ornamental but not -artificial. Duty was assessed thereon at 60 per cent ad valorem under paragraph 347 of the tariff act of 1913 as ornamental flowers, and as wreaths wholly or in chief value thereof. This assessment was upheld by the Board of General Appraisers.
They were claimed by the importers to. be.dutiable under paragraph 210 as cut flowers, preserved or fresh, either directly or. by similitude, or as unenumerated articles under…
2Cases cited13 opinions
- United States v. GoldenbergSupreme Court of the United States · 1897
- Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
- United States v. BowenSupreme Court of the United States · 1880
- Union Insurance v. United StatesSupreme Court of the United States · 1868
- Vietor v. ArthurSupreme Court of the United States · 1881
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3Cited by13 opinions
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- Hensel, Bruckmann & Lorbacher, Inc. v. United StatesUnited States Customs Court · 1961
- Rice & Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- Morimura Bros. v. United StatesCourt of Customs and Patent Appeals · 1917
- Louis Weinberg Associates, Inc. v. United StatesUnited States Customs Court · 1952
8 more not listed; retrieve them via the Exa API.