United States v. Kundtz
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 38115. Submitted on record by appellee.
1Opinion of the CourtSmith, Judge
Three strips of belting, made of leather, imported at the port of Cleveland, Ohio, were classified by the collector of-customs as manufactures of leather and assessed for duty at 40 per cent ad valorem under the provisions of paragraph 452 of the tariff act of 1909, which paragraph, in so far as it is pertinent to the case, reads as follows:
452. * * * Manufactures of leather, or of which leather is the component material of chief value, not specially provided for in this section, 40 per centum ad valorem; * * *.
The importer protested that the merchandise was dutiable either as band, bend,…
2Cases cited7 opinions
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- United States v. RichterCourt of Customs and Patent Appeals · 1911
- Tilge v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. George Meier & Co.Court of Appeals for the Second Circuit · 1905
- Devoy v. United StatesCourt of Customs and Patent Appeals · 1912
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3Cited by1 opinion
- United States v. SchrenkCourt of Customs and Patent Appeals · 1917