Legal Opinion

Steinhardt & Bro. v. United States

Court of Customs and Patent Appeals

Decided May 8, 1918No. 1883PublishedCited by 3 opinions

Appeal from Board of United States General Appraisers, G. A. 8106 (T. D. 37403). [Oral argument Apr. 20,1918, by Mr. washburn and Mr. Hanson.]

1Opinion of the CourtSmith, Judge

Silk-lined baskets composed of raffia, wood, cane, and willow and lined with silk were classified by the collector of customs as manu*405factures in. chief value of silk, and assessed for duty at 45 per cent ad valorem under the provisions of paragraph 318 of the tariff act of 1913, which, in so far as pertinent, reads as follows:

318. Woven fabrics, * * * and all manufactures of silk, or of which silk or silk and india rubber are the component materials of chief value, not specially provided for in this section, 45 per centum ad valorem.

The importers protested against the classification and…

2Cited by3 opinions

  1. Steinhardt & Bro. v. United StatesCourt of Customs and Patent Appeals · 1919
  2. Rico Import Co. v. United StatesUnited States Customs Court · 1970
  3. Calif-Asia Co. v. United StatesCourt of Customs and Patent Appeals · 1952

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