Legal Opinion

United States v. Gerdau Co.

Court of Customs and Patent Appeals

Decided March 18, 1915No. 1405PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 35066 (T. D. 34279).

1Opinion of the CourtMontgomery, Presiding Judge

This case concerns reeds manufactured from rattan by a process similar to that described in the opinion in Rattan & Cane Co. v. United States (6 Ct. Cust. Appls., 1; T. D. 35247). The product is not distinguishable from the product in that case. The board, in the present case, held that the merchandise is similar to that which was the subject of decision in United States v. Winter & Smillie (4 Ct. Cust. Appls., 522; T. D. 33939) and sustained the protest. The points of difference between the present importation and that involved in the Winter & Smillie case are stated in the opinion of Rattan…

2Cases cited2 opinions

  1. United States v. WinterCourt of Customs and Patent Appeals · 1913
  2. Rattan & Cane Co. v. United StatesCourt of Customs and Patent Appeals · 1915

3Cited by1 opinion

  1. Peabody & Co. v. United StatesCourt of Customs and Patent Appeals · 1920

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