Morimura Bros v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers. G. A. 8035 (T. D. 37047). [Oral argument Oct. 19,' 1917, by Mr. Levett and Oct. 17, 1917, by Mr. Lawrence and Mr. Sharretts.;-
1Opinion of the CourtMartiN, Judge
The Government claims that the articles involved in this case are baskets composed in chief value of wood. Duty at the rate of 25 per cent ad valorem was accordingly assessed under the eo nomine provision for baskets, contained in paragraph 175 of the tariff act of. 1913.
The importers deny that the ‘articles are baskets. . They claim them to be fern pots, flower vases, jardinieres, lamp stands, umbrella stands, trays, etc., composed of wood and tin, but in chief value of wood, and dutiable at the rate of 15 per cent ad valorem as manufactures in chief value of wood not specially provided for,…
2Cases cited3 opinions
- United States v. Zinn & Co.Court of Customs and Patent Appeals · 1912
- United States v. MulhensCourt of Customs and Patent Appeals · 1913
- United States v. VantineCourt of Customs and Patent Appeals · 1913
3Cited by6 opinions
- Royal Cathay Trading Co. v. United StatesUnited States Customs Court · 1966
- United States v. Quon Quon Co.Court of Customs and Patent Appeals · 1959
- United States v. Byrnes & Co.Court of Customs and Patent Appeals · 1921
- American Import Co. v. United StatesUnited States Customs Court · 1960
- International Artware Corp. v. United StatesUnited States Customs Court · 1970
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