Legal Opinion

Richard v. United States

Court of Customs and Patent Appeals

Decided May 31, 1913No. 1065PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 30328 (T. D. 32905).

1Opinion of the CourtMartin, Judge

The merchandise now before the court consists of Rajah spark plug porcelains.

The articles were returned by the appraiser as printed chin aware dutiable at 60 per cent ad valorem under paragraph 93 of the tariff act of 1909. Duty was assessed accordingly.

*360The importers protested against the assessment, claiming that the porcelains were not printed ware, and that they were dutiable at 55 per cent ad valorem under paragraph 94 of the act.

The protest was duly submitted to the Board of General Appraisers aud was overruled, from which decision the importers now appeal.

The following is a copy of the…

2Cases cited3 opinions

  1. Koscherak v. United StatesCourt of Appeals for the Second Circuit · 1899
  2. Frank v. United StatesCourt of Customs and Patent Appeals · 1911
  3. Richard v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by1 opinion

  1. United States v. BernardCourt of Customs and Patent Appeals · 1913

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