Legal Opinion

Lang v. United States

Court of Customs and Patent Appeals

Decided June 1, 1914No. 1348PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 34937 (T¡ D. 34219).

1Opinion of the CourtMontgomery, Presiding Judge

This case' involves castings which were assessed for duty under paragraph 199 of the tariff act of 1909 as “articles or wares not specially provided for * * * composed wholly or in part of iron.” They are claimed by the importer to be classifiable under paragraph 147 of the same act as “castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition, * * * but not made up into articles.”

The appraiser reported the merchandise to consist of brewing machines, and as they were not specially provided for they were returned for duty as…

2Cases cited2 opinions

  1. Jackson Co. v. United StatesCourt of Customs and Patent Appeals · 1912
  2. United States v. LeighCourt of Customs and Patent Appeals · 1913

3Cited by2 opinions

  1. United States v. Grinnell Co.Court of Customs and Patent Appeals · 1928
  2. Mundo Corp. v. United StatesUnited States Customs Court · 1966

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