Legal Opinion

Field v. United States

Court of Customs and Patent Appeals

Decided December 2, 1916No. 1745PublishedCited by 8 opinions

Appeal from Board of United States General Appraisers, G. A. 7920 (T. D. 304S7).

1Opinion of the CourtMartin, Judge

The merchandise now in question is certain cloth invoiced as “sateen” or “standard,” and imported under the tariff act of 1913.

The goods were returned by the appraiser as woven fabrics composed in chief value of hair of the Angora goat. They were accordingly assessed with duty at the rate of 40 per cent ad valorem under the provisions of paragraph 308 of the act, for cloth in chief value ■of the hair of the Angora goat not specially provided for.

The importers protested, claiming assessment of the merchandise at the rate of 35 per cent ad valorem under thq provisions of paragraph 288 of the…

2Cases cited7 opinions

  1. Seeberger v. HardySupreme Court of the United States · 1893
  2. United States v. MeadowsCourt of Customs and Patent Appeals · 1911
  3. United States v. JohnsonCourt of Appeals for the Second Circuit · 1907
  4. Bing & Co.'s Successors v. United StatesCourt of Customs and Patent Appeals · 1912
  5. United States v. Hoeninghaus & CurtissCourt of Appeals for the Second Circuit · 1905

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Swiss Manufactures Ass'n v. United StatesUnited States Customs Court · 1957
  2. United States v. PealtzCourt of Customs and Patent Appeals · 1928
  3. J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1976
  4. Kaplan Products & Textiles, Inc. v. United StatesUnited States Customs Court · 1962
  5. Jimlar Corp. v. United StatesUnited States Customs Court · 1977

3 more not listed; retrieve them via the Exa API.

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