Legal Opinion

United States v. Masson

Court of Customs and Patent Appeals

Decided April 17, 1912No. 762PublishedCited by 5 opinions

Appeal from Board of United States General Appraisers, Abstract 26550 (T. D. 31866).

1Opinion of the CourtSmith, Judge

A statue made of gold bronze and ivory was classified by the collector of customs at Baltimore as a manufactured article composed in part of metal, and it was therefore assessed for duty at 45 per cent *169ad valorem under the provisions of paragraph 199 of the tariff act of 1909, which said paragraph reads as follows, to wit:

199. Articles or wares not specially provided for in this section, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.

To…

2Cases cited1 opinion

  1. Oelrichs & Co. v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by5 opinions

  1. United States v. Post Fish Co.Court of Customs and Patent Appeals · 1925
  2. Diamond Match Company v. United StatesUnited States Customs Court · 1960
  3. Stroheim v. United StatesCourt of Customs and Patent Appeals · 1926
  4. United States v. Fisher Scientific Co.Court of Customs and Patent Appeals · 1938
  5. Winograd Bros. v. United StatesUnited States Customs Court · 1942

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