United States v. Auto Import Co.
Court of Appeals for the Second Circuit
Appeals from the Circuit Court of the United States for the Southern District of New York. The Circuit Court reversed decisions by the Board of United States General Appraisers, which had overruled protests by the importers. Note G. A. 6,567 (T. D. 28,044).
1Opinion of the Court
LACOMBE, Circuit Judge.
The only question presented is whether, under the circumstances attending their importation, certain rubber automobile tires should be considered as part of the automobile with which they came, and assessed under the appropriate paragraph, “193, manufactures wholly or in part of metal,” or should be held to be separate articles of importation and assessed as manufactures of india rubber under paragraph 449 (Act July 24, 1897, c. 11, § 1, Schedules C, N, 30 Stat. 167, 193 (U. S. Comp. St. 1901, pp. 1645, 1678).
The automobiles in question were imported in crates, each'…
2Cases cited3 opinions
- United States v. SchoverlingSupreme Court of the United States · 1892
- United States v. IrwinCourt of Appeals for the Second Circuit · 1897
- Hillhouse v. United StatesCourt of Appeals for the Second Circuit · 1907
3Cited by18 opinions
- Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
- Tower v. United StatesUnited States Customs Court · 1954
- Denike v. United StatesCourt of Customs and Patent Appeals · 1914
- Decorated Metal Manufacturing Co. v. United StatesCourt of Customs and Patent Appeals · 1924
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