United States v. Reid & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8287 (T. D. 38135). [Oral argument JTeb. 26,1920, by Mr. Baldwin and Mr. Wemple.]
1Opinion of the CourtSmith, Judge
Two blowers, or forced-draft fans, with engines attached, imported at the port of Duluth, Minn., about the month of January, 1919, were classified by the collector of customs as articles composed wholly of in chief value of metal, and assessed for duty at 20 per cent ad valorem under that part of paragraph 167 of the tariff act of October 3, 1913, which reads as follows:
• 167. Articles or wares not specially provided for in this section; * * * if composed wholly or in chief-value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, * * * whether partly or…
2Cases cited4 opinions
- United States v. SaundersCourt of Customs and Patent Appeals · 1915
- United States v. RettigCourt of Customs and Patent Appeals · 1912
- United States v. GoldbergCourt of Customs and Patent Appeals · 1912
- United States v. KennedyCourt of Customs and Patent Appeals · 1917
3Cited by5 opinions
- Thornley & Pitt v. United StatesUnited States Customs Court · 1954
- Todd Shipyard Corp. v. United StatesCourt of Customs and Patent Appeals · 1921
- Zemansky v. United StatesCourt of Customs and Patent Appeals · 1923
- Johnson Iron Works Ltd. v. United StatesCourt of Customs and Patent Appeals · 1921
- Platt & Co. v. United StatesCourt of Customs and Patent Appeals · 1922