Legal Opinion

United States v. Cross Co.

Court of Customs and Patent Appeals

Decided March 10, 1920No. 2012PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 43382. [Oral argument Reb. 25, 1920, by Mr. Lawrence.]

1Opinion of the CourtMontgomery, Presiding Judge

The two competing paragraphs to be considered in this case are, as quoted, 360 and 135:

360. Bags, baskets, belts, satchels, card cases, pocketbooks, jewel boxes, portfolios, and other boxes and cases, made wholly of or in chief value of leather or parchment, not jewelry, and manufactures of leather or parchment, or of which leather or parchment is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem; any of the foregoing permanently fitted and furnished with traveling, bottle; drinking, dining, luncheon, and similar sets, 35 per centum ad…

2Cases cited1 opinion

  1. Cross Co. v. United StatesCourt of Customs and Patent Appeals · 1917

3Cited by2 opinions

  1. Pressner v. United StatesUnited States Customs Court · 1953
  2. Pressner v. United StatesUnited States Customs Court · 1953

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