Legal Opinion

Peabody & Co. v. United States

Court of Customs and Patent Appeals

Decided November 20, 1917No. 1804Published

Appeal from Board of United States General Appraisers, Abstract 40404. [Oral argument Oct. 11,1917, by Mr. Levett and Mr. Lawrence.]

1Opinion of the CourtBarbee, Judge

This case involves a large number of protests made by different importers. Before the board the cases were consolidated and decided as one, and are here.

The merchandise consists of so-called round rattan core or reeds imported from China, measuring less than 7 millimeters in diameter. It was assessed for duty at the rate of 10 per cent ad valorem under paragraph 173 of the act of 1913, in accordance with instructions from the Treasury Department found in T. D. 35573.

1^ is claimed by the appellants, the importers, to be entitled to free entry under paragraph 648 of the same act. We insert here…

2Cases cited3 opinions

  1. United States v. WinterCourt of Customs and Patent Appeals · 1913
  2. Rattan & Cane Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Graser-Rothe v. United StatesCourt of Customs and Patent Appeals · 1916

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