Legal Opinion

Morimura Bros. v. United States

Court of Customs and Patent Appeals

Decided October 12, 1911No. 94PublishedCited by 17 opinions

Transferred from United States Circuit Court for Southern District of New York, G. A. 6606 (T. D. 28204).

1Opinion of the CourtSmith, Judge

The goods involved in this case are screens, the panels of which are of cotton in a framework of-wood. The panels of some of the screens are ornamented with designs embroidered on the cloth and the panels of -others with embroidered figures or designs which are appliquéed to the cloth. The collector of customs at the port of New York classified the screens as silk-embroidered articles and assessed them for duty at 60 per cent ad valorem under the provisions of paragraph 390 of the tariff act of 1897, the parts of which material to the case are as follows:

390. Laces, * # * embroideries and…

2Cases cited1 opinion

  1. United States v. MescallSupreme Court of the United States · 1909

3Cited by17 opinions

  1. United States v. Lilly & Co.Court of Customs and Patent Appeals · 1927
  2. Fabry Associates, Inc. v. United StatesUnited States Customs Court · 1960
  3. United States v. KahnCourt of Customs and Patent Appeals · 1925
  4. Decorative Imports v. United StatesUnited States Customs Court · 1959
  5. Joanna Western Mills Co. v. United StatesUnited States Customs Court · 1970

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