Altman & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8398 (T. D.. 38573).
1Opinion of the CourtSmith, Judge
Window curtains imported at the port of New York were classified by the collector of customs as lace window curtains and assessed for duty at 60 per cent ad valorem under that part of paragraph 358 of the tariff act of 1913, which reads as follows:
*103Pah. 358. Laces, lace window curtains not specially provided for in this section * * * and all lace articles of whatever yarns, threads, or filaments composed * * * 60 per centum ad valorem.
The importers protested against the assessment of the collector of customs and claimed that the goods were dutiable either at 35 per cent ad valorem under…
2Cases cited6 opinions
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- Carter v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. Mills & GibbCourt of Customs and Patent Appeals · 1918
- Smith v. ReadCourt of Appeals for the Third Circuit · 1901
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1916
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Tausend v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. ParryCourt of Customs and Patent Appeals · 1927
- Artmart Linen Co. v. United StatesUnited States Customs Court · 1954
- Sheffler Merchandise Co. v. United StatesUnited States Customs Court · 1947
- United States v. KurtzCourt of Customs and Patent Appeals · 1933
1 more not listed; retrieve them via the Exa API.