Legal Opinion

United States v. American Bead Co.

Court of Customs and Patent Appeals

Decided February 1, 1913No. 907; No. 909PublishedCited by 15 opinions

Appeal from Board of United States General Appraisers, G. A. 7348 (T. D. 32417).

1Opinion of the CourtMontgomery, Presiding Judge

Cross appeals are made from the decision of the Board of General Appraisers dealing with protests against the assessment made upon a variety of articles which were classified, in the opinion of the board and the briefs of counsel, as follows:

Class 1, illustrated by importers’ No. 5670, consists of imitation topaz and other precious stones in the form of hearts, having a hole in the upper extremity in which is inserted a diminutive brass screw ring. These articles were classified by the collector as jewelry under the last clause of paragraph 448 of the tariff act of 1909.

Class 2, illustrated…

2Cases cited4 opinions

  1. Guthman v. United StatesCourt of Customs and Patent Appeals · 1912
  2. Cohn v. United StatesCourt of Customs and Patent Appeals · 1912
  3. Lorsch v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
  4. United States v. WeinbergU.S. Circuit Court for the District of Southern New York · 1905

3Cited by15 opinions

  1. American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
  2. Goat & Sheepskin Import Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  3. United States v. European Watch & Clock Co.Court of Customs and Patent Appeals · 1922
  4. American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
  5. United States v. GavinCourt of Customs and Patent Appeals · 1916

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