Isler & Guye v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstracts 42662 and 42734, and unpublished decision of December 11, 1918. [Oral argument Oct. 14,1919, by Mr. Webster and Mr. Hanson.)
1Opinion of the CourtDe Vries, Judge
The merchandise, the dutiable status of which is here in question, is represented by five samples. Four thereof (Nos. 1 to 4) are made of *75split straw, and one (No. 5) of chip. All are alleged to be fashioned so as to represent leaves and flowers. All of this merchandise was rated for duty under paragraph 347 of the tariff act of 1913, as artificial and ornamental fruits, grains, leaves, flowers, and stems, or parts thereof.
While it is said that the different articles herein represent certain leaves, they are neither of the color nor size thereof, but are seemingly the raw material therefor…
2Cases cited3 opinions
- United States v. Gage Bros.Court of Customs and Patent Appeals · 1918
- A. Zanmati & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
- United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1918
3Cited by8 opinions
- Rice Millers' Ass'n v. United StatesCourt of Customs and Patent Appeals · 1928
- Barham v. United StatesCourt of Customs and Patent Appeals · 1923
- Alfred Kohlberg, Inc. v. United StatesUnited States Customs Court · 1939
- Louis Weinberg Associates, Inc. v. United StatesUnited States Customs Court · 1952
- H. L. Gwalter & Co. v. United StatesUnited States Customs Court · 1939
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