Macloughlin v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43063. [Oral argument Deo. 19,1919, by Mr. Dinkier and Mr. Hanson.]
1Opinion of the CourtMartin, Judge
The merchandise in this case is represented by five separate sheets' of heavy cardboard, each being 20 by 24 inches in size, upon which appear pictures drawn in pen and ink or pencil and water colors. The pictures show female models posing in stylish designs of women’s apparel, similar figures of children, also designs of dress fabrics and of various like materials and articles.
The collector classified the articles as manufactures of paper within the provisions of paragraph 332, tariff act of 1913, and accordingly assessed them with duty at the rate of 25 per cent ad valorem.
The importer…
2Cases cited1 opinion
- American Colortype Co. v. United StatesCourt of Customs and Patent Appeals · 1919
3Cited by1 opinion
- Tower & Sons v. United StatesCourt of Customs and Patent Appeals · 1922