Legal Opinion

United States v. Beach

Court of Customs and Patent Appeals

Decided April 30, 1918No. 1895PublishedCited by 2 opinions

Appeal from Board of United Stains General Appraisers, Abstract 41830. [Oral argument Apr. 16,1918, by Mr. I-Ianson.]

1Opinion of the CourtMontgomery, Presiding Judge

The merchandise, involved in this case is described by the general appraiser delivering the opinion as “consisting of feathers of various colors which have been fastened upon white cards forming a variety of small birds. The uses of such articles are shown by the testimony to be for ornamental purposes such as the decoration of walls or dens the same as pictures are used.” The testimony and the samples show this to be an accurate description of the merchandise.

The assessment was made' under paragraph 347, tariff act,of 1913, as “ articles not specially provided for, composed- in chief value…

2Cited by2 opinions

  1. American Import Co. v. United StatesUnited States Customs Court · 1948
  2. United States v. GrossCourt of Customs and Patent Appeals · 1924

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