United States v. Guthman
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7330 (T. D. 32281).
1Opinion of the CourtDe Vries, Judge
This appeal involves a construction of paragraph 448 of the tariff act of 1909.
*277It is an extensive and comprehensive paragraph, embracing there-within for dutiable purposes five different classes of similar merchandise. There is, in addition, therewithin a provision levying a cumulative rate of duty upon certain of the classes of merchandise therein made dutiable. The paragraph is properly separable, accordingly, into six divisions.
• 1. “Chains, pins, collax, cuff, and dress buttons, charms, combs, millinery and military ornaments, together with all other articles of every description,…
2Cases cited1 opinion
- Hensel v. United StatesCourt of Customs and Patent Appeals · 1912
3Cited by5 opinions
- Rosenberger v. GuthmanCourt of Customs and Patent Appeals · 1913
- United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1915
- Guthman v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. American Express Co.Court of Customs and Patent Appeals · 1915
- United States v. Doragon Co.Court of Customs and Patent Appeals · 1925