Legal Opinion

Lorsch v. United States

Court of Customs and Patent Appeals

Decided June 29, 1925No. 2536; No. 2540PublishedCited by 4 opinions

1Opinion of the Court

Bland, Judge,

delivered tlxe opinion of the court:

These two cases are cross appeals. Certain merchandise represented by Exhibits 1, 2, 3, 4, 5, 6, and 7, which exhibits are before us, was assessed for duty by the collector at 60 per centum ad valorem, under paragraph 1429, Tariff Act of 1922, as imitation jet buttons. The importers protested the classification, claiming the merchandise to be dutiable at 45 per centum ad valorem under paragraph 1411 as buttons, or under paragraph 218 at 50 per centum ad valorem, or under the same paragraph at 55 per centum ad valorem, or at 20 per centum ad…

2Cases cited1 opinion

  1. American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1914

3Cited by4 opinions

  1. Randolph Rand Corp. v. United StatesUnited States Customs Court · 1960
  2. D. N. & E. Walter & Co. v. United StatesUnited States Customs Court · 1955
  3. Flower Center, Inc. v. United StatesUnited States Customs Court · 1952
  4. Protest 952084-G of Nathan Kaufman Co.United States Customs Court · 1938

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