United Cigar Stores Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 28911 (T. D. 32645), Abstract 28971 (T. D. 32655), and Abstract 29212 (T. D. 32681).
1Opinion of the CourtSmith, Judge
The merchandise involved in this appeal was classified by the collector of customs at the port of New York as fancy matches and assessed for duty at 35 per cent ad valorem under that part of paragraph 436 of the tariff act of 1909 which roads as follows:
436. * * * Wax and fancy matches and tapers, thirty-five per centum ad valorem.
The importers claimed by protest that the goods were “matches, friction or lucifer, of all descriptions, * * * imported otherwise than in boxes containing not more than one hundred matches *67each,” and tliat they were therefore dutiable at three-fourths of' 1 cent per…
2Cases cited2 opinions
- Marvel v. MerrittSupreme Court of the United States · 1885
- Toplitz v. HeddenU.S. Circuit Court for the District of Southern New York · 1888
3Cited by1 opinion
- Kreiss Corp. v. United StatesUnited States Customs Court · 1972