Legal Opinion

Hamburger v. United States

Court of Customs and Patent Appeals

Decided October 12, 1911No. 625PublishedCited by 1 opinion

Appeal from United States Circuit Court for Southern District of New York, Abstract 18920 (T. D. 28998).

1Opinion of the Court

Smith, Judge,

delivered.the opinion of the court: '

This case involves the classification of certain flower pins imported at the port of New York. These articles are small imitation flowers made of celluloid, attached to metal pins, and are designed and intended to be worn as boutonnieres. The collector of customs classified the merchandise as “artificial flowers” and assessed them for duty at 50 *235per cent ad valorem under the provisions of paragraph 425 of the tariff act of July 24, 1897, which paragraph reads, in part, as follows:

425. * * * artificial or ornamental feathers, fruits, grains,…

2Cited by1 opinion

  1. United States v. ScheuerCourt of Customs and Patent Appeals · 1913

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