Rubber Ass'n of America v. United States
Court of Customs and Patent Appeals
Appeals and cross appeals from Board of United States General Appraisers, G. A. 8334 (T. D. 38382) and Abstracts 43690, 43694, and 43780.
1Opinion of the CourtBarber, Judge
Four decisions of the Board of General Appraisers are brought here by these appeals and cross appeals — viz, those found in T. D. 38382 (G. A. 8334) and Abstracts 43690, 43694, and 43780. In each case the Board of General Appraisers held the merchandise duitable at 10 per cent ad valorem under paragraph 385 of the tariff act of 1913 as raw or unmanufactured articles not enumerated or provided for. Some of the earlier importations were so assessed by the collector, but, as we understand, most of the later ones were assessed by similitude to crude chicle at 15 cents per pound under paragraph 36…
2Cases cited5 opinions
- Nevin v. United StatesCourt of Customs and Patent Appeals · 1914
- Herrman v. Arthur's ExecutorsSupreme Court of the United States · 1888
- United States v. Maine Central RailroadCourt of Customs and Patent Appeals · 1916
- Reed v. United StatesCourt of Customs and Patent Appeals · 1914
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914
3Cited by4 opinions
- Ringk v. United StatesCourt of Customs and Patent Appeals · 1925
- George Beurhaus Co. v. United StatesUnited States Customs Court · 1954
- Mecke v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. LiskCourt of Customs and Patent Appeals · 1929