Legal Opinion

Bayersdorfer v. United States

Court of Customs and Patent Appeals

Decided November 11, 1913No. 1136PublishedCited by 5 opinions

Appeal from Board of United- States General Appraisers, Abstract 31381 (T. D. 33217).

1Opinion of the CourtDe Vries, Judge

H. Bayersdorfer & Co., of Philadelphia, Pa., dealers in and importers of florists’ supplies, imported at that port a quantity of *447immortelles, colored or dyed. They were classified by the collector of customs as ornamental flowers and rated for duty at 60 per cent ad valorem under paragraph 438 of the tariff act of 1909, reading as follows:

438. Feathers and downs of all kinds, including bird skins or parts thereof with the feathers on, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this section, twenty per centum ad valorem;…

2Cases cited3 opinions

  1. Rossman v. United StatesCourt of Customs and Patent Appeals · 1911
  2. Ahlbrecht & Son v. United StatesCourt of Customs and Patent Appeals · 1912
  3. United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1909

3Cited by5 opinions

  1. Cochran Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. United States v. Gage Bros.Court of Customs and Patent Appeals · 1918
  3. International Lapidaries Co. v. United StatesUnited States Customs Court · 1956
  4. International Forwarding Co. v. United StatesCourt of Customs and Patent Appeals · 1913
  5. Sheffler Merchandise Co. v. United StatesUnited States Customs Court · 1947

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