Legal Opinion

Park & Tilford v. United States

Court of Customs and Patent Appeals

Decided October 18, 1910No. 21PublishedCited by 14 opinions

Transferred from the United States Circuit Court, Southern District of New York, G. A. 6794 (T. D. 29192).

1Opinion of the CourtBarber, Judge

This is an appeal by the importer from the United States Circuit Court for the Southern District of New York affirming the judgment of the Board of General Appraisers.

The merchandise in question is glass bottles, the bodies of which are plain, blown, or molded glass, not cut or ground in any manner, except such grinding as is necessary for fitting the stoppers, which are of cut glass and of a value greater than the bodies of the bottles.

The bottles were filled with alcoholic perfumery and including the stoppers were all purchased in France from the same dealer and invoiced and imported…

2Cases cited2 opinions

  1. United States v. SchoverlingSupreme Court of the United States · 1892
  2. Isaacs v. JonasSupreme Court of the United States · 1893

3Cited by14 opinions

  1. James Betesh Import Co. v. United StatesUnited States Customs Court · 1958
  2. Jackson Co. v. United StatesCourt of Customs and Patent Appeals · 1912
  3. Sheldon v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Trans Atlantic Co. v. United StatesUnited States Customs Court · 1955
  5. Selsi Co. v. United StatesUnited States Customs Court · 1939

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