Legal Opinion

United States v. Kurtz

Court of Customs and Patent Appeals

Decided April 12, 1933No. 3587Published

1Opinion of the CourtGraham, Presiding Judge

The appellee imported certain berets, made wholly of wool, at the port of New York. These were classified for duty at 45 cents per pound and 50 per centum ad valorem as knit outerwear under paragraph 1114 of the Tariff Act of 1922, which, so far as applicable, is as follows:

Par. 1114. * * * Outerwear and other articles, knit or crocheted, finished or unfinished, wholly or in chief value of wool, and not specially provided for, valued at not more than $1 per pound, 36 cents per pound and 40 per centum ad valorem; valued at more than $1 and not more than $2 per pound, 40 cents per pound and 45…

2Cases cited3 opinions

  1. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  2. Smith v. ReadCourt of Appeals for the Third Circuit · 1901
  3. In re SmithU.S. Circuit Court for the District of Eastern Pennsylvania · 1901

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API