Legal Opinion

United States v. Mills

Court of Customs and Patent Appeals

Decided February 23, 1915No. 1446PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 30066 (T. D. 34629).

1Opinion of the CourtSmith, Judge

Hair nets imported at the port of New York were classified by the collector of customs as silk hair nets made on the Lever or Gothrough *535machine, and were assessed for duty at 70 per cent ad valorem under the provisions of paragraph 350 of the tariff act of 1909, which paragraph. in so far as pertinent to the case, reads as follows:

350. Laces, * * * nets, nettings, * * * composed of cotton, silk, artificial silk, or otlier material (except wool), made on tfie Lever or Gothrough. machine, seventy per centum ad valorem: * * *.

The importers protested that the goods were not made on the Lever or…

2Cited by1 opinion

  1. Clutsom Machines, Inc. v. United StatesUnited States Customs Court · 1948

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