Legal Opinion

United States v. Beyda Franco Co.

Court of Customs and Patent Appeals

Decided December 10, 1934No. 3748Published

1Opinion of the Court

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs 'Court holding certain imported articles dutiable as embroidered laces •at 75 per centum ad valorem under the second part of paragraph 1430 ■of the Tariff Act of 1922, rather than as articles composed in part of •lace, or of net, embroidered or otherwise, at 90 per centum ad valorem under the first part of that paragraph, as assessed by the collector at the port of New York.

The paragraph, so far as pertinent, reads:

Par. 1430. Laces, * * * nets and nettings, embroidered or…

2Cases cited6 opinions

  1. Pustet v. United StatesCourt of Customs and Patent Appeals · 1926
  2. United States v. Smith & Co.Court of Customs and Patent Appeals · 1924
  3. Kayser & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Glemby's Sons Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  5. United States v. FieldCourt of Customs and Patent Appeals · 1927

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