Durbrow & Hearne Manufacturing Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42678. [Oral argument Mar. 26, 1919, by Mr. Levett and Mr. Hanson.]
1Opinion of the CourtSmith, Judge
Steel shuttles imported at the port of New York were classified by the collector of customs as manufactures of metal and assessed for duty at 20 per cent ad valorem under that part of paragraph 167 of the act of 1913 which reads as follows:
167. Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, * * * or other metal, * * * whether partly or wholly manufactured, 20 per centum ad valorem.
The importers protested that the goods were parts of sewing machines and that they were free of duty inasmuch as they were enumerated in paragraph 441 of the…
2Cited by12 opinions
- Schweitzer v. United StatesCourt of Customs and Patent Appeals · 1928
- United States v. American Steel & Copper Plate Co.Court of Customs and Patent Appeals · 1926
- Motorola, Inc. v. United StatesUnited States Customs Court · 1965
- Nyman v. United StatesCourt of Customs and Patent Appeals · 1927
- Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1965
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