Butler Bros. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42253. [Oral argument Jan. 9, 1919, by Mr. Washbum and Mr. Hanson.!
1Opinion of the CourtMartin, Judge
The merchandise in this case consists of miniature garden sets of Japanese manufacture. They comprise, various diminutive earthenware figures representing birds, plants, houses, and people. The figures are decorated in simple colors, but the imitations are crude, and the articles are cheap. They are mere novelties designed to be exposed for amusement or ornament, and are not intended to serve any utilitarian'purpose.
The collector designated the articles as toy garden sets in chief value of decorated earthenware, and assessed duty at the rate of 40 per cent ad valorem under the provisions of…
2Cited by1 opinion
- Dow Co. v. United StatesCourt of Customs and Patent Appeals · 1922