United States v. Hirsch, Stein & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8010 (T. D. 36925). [Oral argument May 3, 1917, by Mr. Hanson and Mr. Lane.]
1Opinion of the CourtMartin, Judge
The merchandise consists of sheet glue packed in bags, imported under the tariff act of October 3, 1913. It is conceded to be dutiable under paragraph 34 of that act at 1 cent per pound if “valued not above 10 cents'per pound” and at 15 per cent ad valorem if “valued above 10 cents per pound and not above 25 cents per pound.” The value of the glue per pound was not specified by the importers in the invoice or entry. In both of these the value of the importation was stated in gross. The sole question in the case relates to the method of calculation which should be pursued in order to ascertain…
2Cases cited1 opinion
- United States v. FrancklynCourt of Customs and Patent Appeals · 1913
3Cited by6 opinions
- Scaramelli & Co. v. United StatesUnited States Customs Court · 1942
- Bel Paese Sales Co. v. United StatesUnited States Customs Court · 1945
- United States v. DornCourt of Customs and Patent Appeals · 1925
- Protest 107496-K of Whittaker, Clark & Daniels, Inc.United States Customs Court · 1946
- Whittaker, Clark & Daniels, Inc. v. United StatesUnited States Customs Court · 1946
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