Legal Opinion

United States v. Kraemer & Co.

Court of Customs and Patent Appeals

Decided May 18, 1914No. 1322PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, Abstract 34111 (T. D. 33913).

1Opinion of the CourtMontgomery, Presiding Judge

The importations in question consisted of brooches or pins made of brass and tin and having an artificial red rose in the center, necklaces constructed of glass beads and cotton strings with a brass clasp, and celluloid bracelets. The pins and bracelets were assessed for duty at 60 per cent ad valorem under paragraph 448 of the act of ■1909, as “articles commonly or commercially known as jewelry, or parts thereof, finished or unfinished.” The necklaces were assessed at the same rate of duty under paragraph 421 of the same act, which provides for “articles not specially provided for in this…

2Cases cited1 opinion

  1. Fensterer & Ruhe v. United StatesCourt of Customs and Patent Appeals · 1910

3Cited by6 opinions

  1. United States v. May Department Stores Co.Court of Customs and Patent Appeals · 1928
  2. American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. FloryCourt of Customs and Patent Appeals · 1927
  4. United States v. Woolworth Co.Court of Customs and Patent Appeals · 1920
  5. Illfelder v. United StatesCourt of Customs and Patent Appeals · 1916

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