United States v. Sussfeld
Court of Customs and Patent Appeals
Appeals from the Circuit Court of the United States for the Southern District of New York (T. D. 30146-T. D. 29643).
1Opinion of the CourtMontgomery, Presiding Judge
These appeals are from a decision of the Circuit Court for the Southern District of New York affirming the decision of the Board of United States General Appraisers, G. A. 6889 (T. D. 29643).
The importations in question were moving-picture films, so called. The articles had been assessed for duty at 65 cents per pound and 25 per cent ad valorem as celluloid articles, under the provisions of paragraph 17 of the tariff act of 1897, which reads as follows:
Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, fifty cents per pound; rolled or in sheets,…
2Cases cited3 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Eidman v. MartinezSupreme Court of the United States · 1902
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
3Cited by9 opinions
- Mattoon & Co. v. United StatesUnited States Customs Court · 1969
- Mattoon & Co. v. United StatesUnited States Customs Court · 1965
- United States v. Kurt Orban Co.Court of Customs and Patent Appeals · 1959
- Consolidated International Equipment & Supply Co. v. United StatesUnited States Customs Court · 1968
- United States v. Borgfeldt & Co.Court of Customs and Patent Appeals · 1911
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