Legal Opinion

Snow's United States Sample Express Co. v. United States

Court of Customs and Patent Appeals

Decided April 19, 1917No. 1777PublishedCited by 20 opinions

Appeal from Board of United States General Appraisers, G. A. 7981 (T. D. 36769). [Oral argument Eeb. 9,1917, by Mr. Brown and Mr. Hanson.]

1Opinion of the Court

SMITH, Judge,

delivered tbe opinion of tbe court:

Printed cotton fabrics of various widths and in lengths of about 30 yards, imported at tbe port of New York and classified by the collector of customs &s articles of cotton cloth, were assessed for duty *18at 30 per cent ad valorem under the provisions of paragraph 266 of the tariff act of 1913, which reads .as follows:

266. All articles made from cotton.cloth., whether finished or unfinished, and all manufactures of cotton or of which cotton is the component material of chief value, not specially provided for in this section, 30 per centum ad…

2Cases cited3 opinions

  1. United States v. Buss & Co.Court of Customs and Patent Appeals · 1914
  2. In re MillsU.S. Circuit Court for the District of Southern New York · 1893
  3. Oppenheimer v. United StatesCourt of Appeals for the Second Circuit · 1895

3Cited by20 opinions

  1. Beer Stern Import Corp. v. United StatesUnited States Customs Court · 1957
  2. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1963
  3. Nyman v. United StatesCourt of Customs and Patent Appeals · 1927
  4. Rogers v. United StatesCourt of Customs and Patent Appeals · 1926
  5. Paramount Import Export Co. v. United StatesCourt of Customs and Patent Appeals · 1958

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