Legal Opinion

United States v. Guthman

Court of Customs and Patent Appeals

Decided May 17, 1912No. 860PublishedCited by 5 opinions

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

  1. Hensel v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by5 opinions

  1. Rosenberger v. GuthmanCourt of Customs and Patent Appeals · 1913
  2. United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1915
  3. Guthman v. United StatesCourt of Customs and Patent Appeals · 1912
  4. United States v. American Express Co.Court of Customs and Patent Appeals · 1915
  5. United States v. Doragon Co.Court of Customs and Patent Appeals · 1925

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