Legal Opinion

Johnson Iron Works Ltd. v. United States

Court of Customs and Patent Appeals

Decided February 4, 1921No. 2069Published

Appeal from Board of United States General Appraisers, Abstract 43313. [Oral argument Jan. Is, 1921, by Mr. Sutlion and Mr. Hanson.]

1Opinion of the CourtBarber, Judge

This case involves the right of the importer to bring into this-country from Canada, free of duty, the merchandise hereinafter *269•described, under the provisions of subsection 5 of paragraph J of .section IV of the tariff act of 1913, which we quote:

That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign or domestic trade, and all such materials necessary for the building of their machinery,…

2Cases cited4 opinions

  1. United States v. OuterbridgeCourt of Customs and Patent Appeals · 1916
  2. Martin v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. Reid & Co.Court of Customs and Patent Appeals · 1920
  4. Toledo Shipbuilding Co. v. United StatesCourt of Customs and Patent Appeals · 1918

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