Calhoun, Robbins & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8093 (T. D. 37353). [Oral argument Apr. 18,1918, by Mr. Lane and Mr. Baldwin )
1Opinion of the Court
'MONTGOMERY, Presiding Judge,
delivered the opinion of the court:
This case involves two classes of merchandise. One class is composed of cotton and india rubber, the other of silk and india rubber. Two distinct issues are presented. Both classes were assessed for duty by the collector as braids at 60 per cent under that part of paragraph.368 of the tariff act of 1913 which reads:
* * * Braids, loom woven and ornamented in the process of weaving, or made by hand, or on any braid machine, knitting machine, or lace machine, and not specially provided for * * *. . .
The cotton and india rubber class…
2Cases cited2 opinions
- United States v. Veit, Son & Co.Court of Customs and Patent Appeals · 1918
- Calhoun v. United StatesU.S. Circuit Court for the District of Southern New York · 1901
3Cited by5 opinions
- Aceto Chemical Co. v. United StatesUnited States Customs Court · 1967
- Maupin v. United StatesUnited States Customs Court · 1953
- Stein v. United StatesCourt of Customs and Patent Appeals · 1941
- United States v. Bullocks, Inc.Court of Customs and Patent Appeals · 1938
- United States v. Bullocks, Inc.Court of Customs and Patent Appeals · 1936