United States v. Rice Co.
Court of Customs and Patent Appeals
Cross appeals horn Board of United States General Appraisers, Abstract 42759. [Oral argument Mar. 28, 1919, by Mr. Mulvaney and Mr. Tompkins.]
1Opinion of the CourtMartin, Judge
The present merchandise consists of bundles of dried stems or straws of ripened wheat, with heads intact. The straws are about 2 feet 6 inches in length and have the usual yellow color of a harvest wheat field. The bundles are about an inch in diameter and are used as emblems or ornaments at funerals dr other occasions.
The articles came from Italy and were invoiced as "natural sun-bleached wheat.” They .were assessed with duty at the rate of 15 per cent ad valorem as nonenumerated manufactured articles under paragraph 385 of the tariff act of 1913.
The importers protested against the…
2Cases cited5 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- United States v. PostCourt of Customs and Patent Appeals · 1912
- United States v. WallaceCourt of Customs and Patent Appeals · 1913
- Simpson v. United StatesCourt of Customs and Patent Appeals · 1911
- Bayersdorfer & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1903
3Cited by14 opinions
- Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. R. Hillier's Son Co.Court of Customs and Patent Appeals · 1928
- Bernard, Judae & Co. v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. BernardCourt of Customs and Patent Appeals · 1926
- American Smelting & Refining Co. v. United StatesUnited States Customs Court · 1946
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