United States v. Cochran
Court of Customs and Patent Appeals
Transferred from United States Circuit Court for Southern District of New York, G. A. 6487 (T. D. 27743).
1Opinion of the CourtMartin, Judge
The merchandise involved in this case consists of women’s untrimmed hats, made by sewing into concentric form certain braids *58composed of strands of imitation horsehair. The importation was made under the tariff act of 1897. The articles were unenumerated by the act, and the collector classified them by similitude with partly manufactured silk wearing apparel, under paragraph 390. Duty was accordingly assessed thereon at 60 per cent ad valorem.
The importers filed their protest to this assessment, and contended, among other claims, that the goods were dutiable at 50 per cent ad va-lorem by…
2Cases cited8 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Mason v. RobertsonSupreme Court of the United States · 1891
- Arthur v. SussfieldSupreme Court of the United States · 1878
- Stuart v. MaxwellSupreme Court of the United States · 1854
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3Cited by15 opinions
- Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1960
- Moscahlades Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914
- Alltransport, Inc. v. United StatesUnited States Customs Court · 1960
- Kaysing v. United StatesCourt of Customs and Patent Appeals · 1962
10 more not listed; retrieve them via the Exa API.