United States v. Seward
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8167 (T. D. 37622). [Oral argument Oct. 31, 1918, by Mr.°Hanson and Mr. Neumann.]
1Opinion of the CourtDe Vries, Judge
The importation was of an expressed oil of tea seeds imported from China. The case is brought here upon the question of its proper classification for import duty purposes under the provisions of paragraph 498 of the free list of the tariff act of 1913, reading:
498. Grease, fats, vegetable tallow, and oils (excepting fish oils), not chemically compounded, such as are commonly used in soap making or in wire drawing, or for stuffing or dressing leather, not specially provided for in this section.
The predecessor paragraphs to this in the tariff acts of 1897 (par. 568) and 1909 (par. 580) were in…
2Cases cited1 opinion
- Frankfeld v. United StatesCourt of Customs and Patent Appeals · 1916
3Cited by4 opinions
- Reichard Coulston, Inc. v. United StatesUnited States Customs Court · 1944
- Turner v. United StatesUnited States Customs Court · 1954
- United States v. Nichols Copper Co.Court of Customs and Patent Appeals · 1941
- United States v. Vandegrift & Co.Court of Customs and Patent Appeals · 1918