United States v. Lyon
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 30983 (T. I). 33055).
1Opinion of the CourtMartin, Judge
The merchandise involved in this case was imported under the tariff act of 1909. The articles were described by the appraiser as *85drumheads and were returned for duty as parts of musical instruments under paragraph '467 of the act. They were accordingly assessed with duty at the rate of 45 per cent ad valorem as parts of musical instruments within the provisions of that paragraph.
The importers protested against the assessment, claiming the articles to be dressed skins not specially provided for and dutiable as such at the rate of 15 per cent ad valorem under the provisions of paragraph 451.
The…
2Cited by7 opinions
- United States v. LyonCourt of Customs and Patent Appeals · 1913
- United States v. American Bead Co.Court of Customs and Patent Appeals · 1918
- United States v. SearsCourt of Customs and Patent Appeals · 1916
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1953
- Manton Cork Corp. v. United StatesUnited States Customs Court · 1970
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