Heyliger v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 44082.
1Opinion of the CourtMartiN, Judge
The merchandise is cotton cloth and' the sole issue in the case is whether the cloth is “colored” or not.
It is conceded that the average number of yarns exceeds 59 and does not exceed 79, and that the cloth is dutiable under paragraph 252 of the tariff act of 1913, at the rate of 25 per cent ad valorem if colored, or at 22-?,- per cent ad valorem if not colored.
The appraiser described it as “colored cotton cloth,” and accordingly returned it for duty at 25 per cent ad valorem. That rate of duty was thereupon assessed by the collector.
The importers protested claiming that the cloth was not…
2Cases cited11 opinions
- United States v. CitroenSupreme Court of the United States · 1912
- Merritt v. WelshSupreme Court of the United States · 1882
- American Sugar Refining Co. v. United StatesSupreme Court of the United States · 1901
- United States v. Bryant & BeineckeCourt of Customs and Patent Appeals · 1920
- United States v. HannevigCourt of Customs and Patent Appeals · 1920
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3Cited by8 opinions
- Bemis Bro. Bag v. United StatesCourt of Customs and Patent Appeals · 1922
- Nahrgang v. United StatesUnited States Customs Court · 1962
- Thornley & Pitt v. United StatesUnited States Customs Court · 1940
- Ozark-Mahoning Co. v. United StatesUnited States Customs Court · 1958
- United States v. C. J. Tower & SonsCourt of Customs and Patent Appeals · 1956
3 more not listed; retrieve them via the Exa API.