Legal Opinion

Protest 928980-G of Friedberg

United States Customs Court

Decided February 15, 1939No. 40644PublishedCited by 2 opinions

1Opinion of the Court

Kincheloe, Judge:

This suit relates-to certain merchandise assessed with duty at the rate of 35 percent ad valorem under paragraph 1413 of the Tariff Act of 1930, as manufactures of paper, not specially provided for, and which is claimed to be properly dutiable at but 30 percent ad valorem under the provision in said paragraph 1413 which reads as follows:

Papers and paper board and pulpboard, including cardboard, and leatherboard or com press leather, embossed, cut, die-cut, or stamped into designs, or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or…

2Cases cited2 opinions

  1. Smillie & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  2. Knauth v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by2 opinions

  1. Douglas Paper Co. v. United StatesUnited States Customs Court · 1953
  2. Border Brokerage Co. v. United StatesUnited States Customs Court · 1959

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