Riley & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 40393. [Oral argument April 26,1917, by Mr. Hampton and Mr. I-Ianson.]
1Opinion of the CourtMartiN, Judge
The importers contend that the present merchandise is woolen blankets, and should be assessed with duty at 25 per cent ad valorem under [the eo nomine provision for "blankets * * * composed wholly or in chief value of wool” contained in paragraph 289 of the tariff act of 1913.
The Government contends that the articles are not blankets but are lap robes, steamer rugs, or auto rugs, and are dutiable at 35 per cent ad valorem under the provision for all manufactures of every description composed wholly or in chief value of wool, not specially provided for, contained in paragraph 288 of the same…
2Cases cited1 opinion
- Ingersoll v. MagoneCourt of Appeals for the Second Circuit · 1893
3Cited by2 opinions
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- Protests 981907-G of SearsUnited States Customs Court · 1942