Legal Opinion
United States v. N. M. Albert Co.
Court of Customs and Patent Appeals
Decided February 3, 1954No. 4755; No. 4756Published
1Opinion of the CourtJohnson, Judge
These are appeals from a judgment of the United States Customs Court, Third Division, pursuant to its decision, C. D. 1455.
The importation consists of agates which had been cut into rather thin slices and partially dyed. The merchandise was entered as rough agates, uncut, under duty-free paragraph 1668 of the Tariff Act of 1930. The collector assessed duty at the rate of 20 per centum ad valorem as manufactures of mineral substances, decorated, under paragraph 214 of the Tariff Act of 1930, as amended by T. D. 51909. The importers claimed the merchandise to be free of duty under paragraph…
2Cases cited5 opinions
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Upsal Street Realty Co. v. RubinSupreme Court of Pennsylvania · 1936
- United States v. StrausU.S. Circuit Court for the District of Southern New York · 1909
- Will & Baumer Candle Co. v. United StatesUnited States Customs Court · 1948
- G. W. Thurnauer & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1908