Legal Opinion

United States v. Grasselli Chemical Co.

Court of Customs and Patent Appeals

Decided May 28, 1914No. 1332PublishedCited by 9 opinions

•Appeal from Board of United States General Appraisers, Abstract 34310 (T. D. 34026).

1Opinion of the CourtSmith, Judge

The merchandise in this case was classified by the collector of customs at the port of New York as "a woven fabric in chief value of asbestos.” The importation was accordingly assessed for duty at 40 per cent ad valorem under that part of paragraph 462 of the tariff act of 1909, which reads as follows:

462. * * * Woven fabrics composed wholly or in chief value of asbestos, forty per centum ad valorem.

The importers protested that the goods were '‘articles of asbestos” and that they were therefore dutiable as manufactures of asbestos under that part of said paragraph which reads as follows:

462.…

2Cited by9 opinions

  1. United States v. Smith & Co.Court of Customs and Patent Appeals · 1924
  2. United States v. American Express Co.Court of Customs and Patent Appeals · 1925
  3. Oxford University Press, N. Y., Inc. v. United StatesUnited States Customs Court · 1948
  4. Gehl Bros. v. United StatesUnited States Customs Court · 1940
  5. United States v. Portenoy Co.Court of Customs and Patent Appeals · 1927

4 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API