United States v. American Express Co.
Court of Customs and Patent Appeals
1Opinion of the CourtGkaham, Presiding Judge
The articles of importation in this case are invoiced as couteaux de diffusion. They were classified for duty under the provision for "all other cutting knives used in power or hand machines,” at 20 per cent ad valorem, under paragraph 356 of the tariff act of 1922, which is as follows:
356. Planing-machine knives, tannery and leather knives, tobacco knives, paper and pulp mill knives, roll bars, bed plates, and all other stock-treating parts for pulp and paper machinery, shear blades, circular cloth cutters, circular cork cutters, circular .cigarette cutters, meat-slicing cutters, and all…
2Cases cited5 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Mason v. RobertsonSupreme Court of the United States · 1891
- United States v. Ducommun Hardware Co.Court of Customs and Patent Appeals · 1916
- United States v. Grasselli Chemical Co.Court of Customs and Patent Appeals · 1914
- Overton & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
3Cited by25 opinions
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1970
- Inter Maritime Fwdg. Co. v. United StatesUnited States Customs Court · 1967
- John H. Graham & Co. v. United StatesUnited States Customs Court · 1958
- F. W. Myers & Co. v. United StatesUnited States Customs Court · 1967
- Great Western Sugar Co. v. United StatesCourt of Customs and Patent Appeals · 1972
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