Peabody & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8252 (T. D. 37988)., [Oral argument Oct. 27, 1920, by Mr. Levett and Mr. Lawrence.]
1Opinion of the CourtSmith, Judge
This case involves the dutiable status of Chinese reeds, which were classified by the collector of customs at the port of New York as chair canes and assessed for duty at 10 per cent ad valorem under that part of paragraph 173 of the tariff act of 1913, which reads as follows:
173. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem * * *
The importers protested that the goods were reeds unmanufactured, and that they were therefore free of duty under the provisions of the free list, which, in so far as pertinent, reads as follows:
FREE LIST.
* * * The…
2Cases cited5 opinions
- United States v. WinterCourt of Customs and Patent Appeals · 1913
- Rattan & Cane Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- Foppes v. MagoneU.S. Circuit Court for the District of Southern New York · 1889
- Graser-Rothe v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. Gerdau Co.Court of Customs and Patent Appeals · 1915
3Cited by1 opinion
- Atkins, Kroll & Co. v. United StatesUnited States Customs Court · 1961