Lloyd Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43019. [Oral argument Oct. 15, 1919, by Mr. Levett and Mr. Hanson.]
1Opinion of the CourtMartin, Judge
The merchandise now upon appeal consists of 2,628 sample books of wall paper; they are described in the invoices as tint books, counter *281books, and stand books. Their cost price is stated in the invoices to be about $11,000. It is claimed by the appellant that the books are samples only, possessing no market value commercially, and therefore entitled to free entry into this country. The collector on the other hand assessed them with duty at an ad valorem rate. This defines in general terms the issue between the parties, and leads to a more detailed statement of the origin and character of the…
2Cases cited1 opinion
- Pacific Creosoting Co. v. United StatesCourt of Customs and Patent Appeals · 1911
3Cited by25 opinions
- United States v. FieldCourt of Customs and Patent Appeals · 1927
- United States v. SabinCourt of Customs and Patent Appeals · 1925
- Italian Drugs Importing Co. v. United StatesUnited States Customs Court · 1961
- Luigi Vitelli Elvea, Inc. v. United StatesUnited States Customs Court · 1942
- Ziade v. United StatesCourt of Customs and Patent Appeals · 1926
20 more not listed; retrieve them via the Exa API.