Legal Opinion

United States v. Imperial Wall Paper Co.

Court of Customs and Patent Appeals

Decided November 19, 1926No. 2744PublishedCited by 19 opinions

1Opinion of the CourtBland, Judge

The appraiser, in his special report, states as follows:

The merchandise in question is described on the invoice as pontisse de laine poudre and was, on examination, found to be wool ground into powder, to be used in the making of wall paper, and in the opinion of this office, not flocks as covered by paragraph 1105. It was accordingly returned for duty as a manufacture of wool not specially provided for at 50% under paragraph 1119 of the act of 1922. Sample forwarded to the Board of G. A.

The importation was returned by the local appraiser as a manufacture of wool not specially provided for,…

2Cases cited5 opinions

  1. Neal v. ClarkSupreme Court of the United States · 1878
  2. Arthur v. MollerSupreme Court of the United States · 1878
  3. American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
  4. United States v. Kelley Hardware Co.Court of Customs and Patent Appeals · 1924
  5. United States v. McGibbonCourt of Customs and Patent Appeals · 1916

3Cited by19 opinions

  1. Fibrous Glass Products, Inc. v. United StatesUnited States Customs Court · 1969
  2. Louisville Bedding Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  3. Walker Services v. United StatesUnited States Customs Court · 1950
  4. X-Acto Crescent Products Co. v. United StatesUnited States Customs Court · 1951
  5. C. J. Tower & Sons of Niagara, Inc. v. United StatesUnited States Customs Court · 1962

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