Legal Opinion

United States v. American Trading Co.

Court of Customs and Patent Appeals

Decided January 13, 1930No. 3238Published

1Opinion of the CourtGaRREtt, Judge

The merchandise the classification of which is involved in this appeal consists of certain handmade tissue paper. The collector classified it under paragraph 1304 of the Tariff Act of 1922:

Par. 1304. Papers commonly known as tissue paper, stereotype paper, and copying paper, india and bible paper, condenser paper, carbon paper, coated or uncoated, bibulous paper, pottery paper, tissue paper for waxing, and all paper similar to any of the foregoing, not specially provided for, colored or uncolored, white or printed, weighing not over six pounds to the ream of four hundred and *369eighty sheets on…

2Cases cited6 opinions

  1. United States v. StoneCourt of Customs and Patent Appeals · 1928
  2. Markell v. United StatesCourt of Customs and Patent Appeals · 1929
  3. Edward Benneche & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1907
  4. United States v. SeydCourt of Appeals for the Second Circuit · 1907
  5. American Trading Co. v. United StatesCourt of Customs and Patent Appeals · 1911

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