Legal Opinion

United States v. Cone & Co.

Court of Customs and Patent Appeals

Decided April 10, 1920No. 2022PublishedCited by 3 opinions

Appeal from Board of United States General Appraisers, Abstract 43466. [Oral argument Apr. 6, 1920. by Mr. Hansen.]

1Opinion of the CourtMaRTIN, Judge

The merchandise in this case consisted of three bales of goatskins,, which were shipped from China to the importers as consignees.

The importers made entry of the merchandise for consumption,, stating its dutiable value to be 1,614 taels less 332.94 taels, being-. 1,281.06 taels. The deduction of 332.94 taels was designated by the initials N. D. C., which are said to signify nondutiable charges.

The entry was duly accompanied by a consular invoice, containing a statement of the merchandise and its value, the items of which may be summarized as follows:

Taeis.

Merchandise (classified for duty at…

2Cited by3 opinions

  1. United States v. BaileyCourt of Customs and Patent Appeals · 1944
  2. J. Goldenberg Hudson Shipping Co. v. United StatesUnited States Customs Court · 1956
  3. Pacific Customs Brokerage Co. v. United StatesUnited States Customs Court · 1956

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