Legal Opinion

A. Bader & Co. v. United States

U.S. Circuit Court for the District of Southern New York

Decided June 27, 1902PublishedCited by 3 opinions

Appeal by the Importers from a Decision of the Board of United ■ States General Appraisers.

1Opinion of the Court

COXE, Circuit Judge.

The importations in question were assessed for duty under paragraph 434 of the act of 1897, which is as follows :

“Articles commonly known as jewelry, and parts thereof, finished or unfinished, not specially provided for in this act, including precious stones set, pearls set or strung, and cameos in frames, sixty per centum ad valorem.”

The importers insist that the importations should have been classified either under paragraph 112 or paragraph 193 of the same act which provide for an ad valorem duty of 45 per centum. Paragraph 112 relates to “all glass or manufactures 'of…

2Cited by3 opinions

  1. United States v. FloryCourt of Customs and Patent Appeals · 1913
  2. Bloomingdale Bros. v. United StatesCourt of Customs and Patent Appeals · 1918
  3. E. H. Bailey & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1905

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