Smillie & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8406 (T. D. 38607).
1Opinion of the Court
MartiN, Judge,
delivered tbe opinion of the court:
The merchandise involved in this case was imported from China and was invoiced as “ silk waste.” It was described by the examiner as "waste silk which has been degummed by a process of boiling.”
It was assessed with duty at the rate of 20 cents per pound as silk partially manufactured, under paragraph 311 of the tariff act of 1913.
The importers protested, claiming free entry for the merchandise as silk waste under paragraph 599 of the act.
The board overruled the protest, and the importers appealed.
A copy follows of the respective paragraphs…
2Cases cited2 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- United States v. SalomonCourt of Customs and Patent Appeals · 1911
3Cited by47 opinions
- United States v. StoneCourt of Customs and Patent Appeals · 1924
- Cone v. United StatesCourt of Customs and Patent Appeals · 1926
- Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1954
- John V. Carr & Sons, Inc. v. United StatesUnited States Customs Court · 1963
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