Legal Opinion
United States v. Frank
Court of Customs and Patent Appeals
Decided May 7, 1927No. 2863PublishedCited by 40 opinions
1Opinion of the CourtGraham, Presiding Judge
The merchandise imported in the case at bar consisted of steel sheet piling, with fabricated steel corner pieces and steel ramming heads. The piling ivas classified by the collector, as steel, not specially provided for, under paragraph 304 of the Tariff Act of 1922, and the corner pieces and ramming heads as manufactures of steel, not specially provided for, under paragraph 399 of the same act. The importer protested, claiming the merchandise to be dutiable as structural shapes of steel not assembled, manufactured, or advanced, at one-fifth of 1 cent per pound, or at 20 or 25 per centum as…
2Cases cited8 opinions
- Simon, Buhler & Baumann (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1918
- Birtwell v. SaltonstallU.S. Circuit Court for the District of Massachusetts · 1889
- Lunham & Moore v. United StatesCourt of Customs and Patent Appeals · 1911
- Newman-Andrew Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- Revillon Frères v. United StatesCourt of Customs and Patent Appeals · 1911
3 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Universal Builders Supply Co. v. United StatesUnited States Customs Court · 1962
- United States v. Bassichis Co.Court of Customs and Patent Appeals · 1928
- United States v. Henry L. Exstein Co.Court of Customs and Patent Appeals · 1928
- S.G.B. Steel Scaffolding & Shoring Co. v. United StatesUnited States Customs Court · 1979
- Commercial Shearing & Stamping Co. v. United StatesUnited States Customs Court · 1970
35 more not listed; retrieve them via the Exa API.