Legal Opinion

United States v. G. Gennert, Inc.

Court of Customs and Patent Appeals

Decided March 2, 1931No. 3368Published

1Opinion of the CourtLeneoot, Judge

This is an appeal by the United States from a judgment of the United States Customs Court.

The merchandise involved consists of tripods for cameras, composed in chief value of wood. The collector at New York classified the merchandise and assessed duty thereon at 33 Y% per centum ad valorem, under the provisions of paragraph 410 of the Tariff Act of 1922, which reads as follows:

Par. 410. Spring clothespins, 15 cents per gross; house or cabinet furniture wholly or in chief value of wood, wholly or partly finished, wood flour, and manufactures of wood or bark, or of which wood or bark is the…

2Cases cited2 opinions

  1. United States v. American Steel & Copper Plate Co.Court of Customs and Patent Appeals · 1926
  2. Schoverling, Daly & Gales v. United StatesU.S. Circuit Court for the District of Southern New York · 1906

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