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Legal Opinion

Sheldon v. United States

Court of Customs and Patent Appeals

Decided May 1, 1926No. 2721PublishedCited by 13 opinions

1Opinion of the CourtHatfield, Judge

The merchandise involved in this appeal consists of blank books and lead pencils. Each book is fitted with a loop to hold a small lead pencil, and in addition thereto contains approximately 30 small blank sheets of paper. The lead pencils are not permanently attached to the books, but are easily and readily removed therefrom.

The books were assessed for duty by the collector as “blank books ” at 25 per centum ad valorem under paragraph 1310 of the Tariff Act of 1922.

The lead pencils were assessed for duty at 45 cents per gross and 25 per centum ad valorem under paragraph 1451 of the Tariff Act…

2Cases cited15 opinions

  1. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
  3. Columbia Shipbuilding Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  4. United States v. IrwinCourt of Appeals for the Second Circuit · 1897
  5. United States v. Auto Import Co.Court of Appeals for the Second Circuit · 1909

10 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Silvine Importers, Inc. v. United StatesUnited States Customs Court · 1966
  2. Lang Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  3. B. B. T. Corp. of America v. United StatesCourt of Customs and Patent Appeals · 1928
  4. Wm. Adams, Inc. v. United StatesUnited States Customs Court · 1940
  5. Chadwick-Miller Importers, Inc. v. United StatesUnited States Customs Court · 1967

8 more not listed; retrieve them via the Exa API.

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