United States v. American Bead Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42259. [Oral argument Oct. 31, 1918, by Mr. Hanson and Mr. Brown.]
1Opinion of the CourtSmith, Judge
The collector of customs at tbe port of New York classified certain imported unplated base metal snaps, clasps, and swivels as parts of jewelry, and assessed duty thereon at 60 per cent ad valorem under tbe provisions of paragraph 356 of the tariff act of 1913, which read as follows:
356. Jewelry, commonly or commercially so known, valued above 20 cents per dozen pieces, 60 per centum ad valorem; * * * and articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, cardcases, chains, cigar cases…
2Cases cited4 opinions
- Magone v. WiedererSupreme Court of the United States · 1895
- United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
- Mamluck v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. LyonCourt of Customs and Patent Appeals · 1913
3Cited by38 opinions
- G. Joannou Cycle Co. v. United StatesUnited States Customs Court · 1961
- Lodge Spark Plug Co. v. United StatesUnited States Customs Court · 1962
- E. Green & Son (New York), Inc. v. United StatesCourt of Customs and Patent Appeals · 1971
- Sherwin International, Inc. v. United StatesUnited States Customs Court · 1965
- James G. Wiley Co. v. United StatesUnited States Customs Court · 1962
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