Legal Opinion

Thornley & Pitt v. United States

United States Customs Court

Decided November 4, 1940No. C. D. 393PublishedCited by 3 opinions

1Opinion of the Court

Kincheloe, Judge:

This suit is brought by plaintiffs against the United States for the recovery of duty alleged to have been improperly assessed on certain cotton cloth imported at the port of San Francisco from China. The merchandise consists of 20 bales unbleached cotton cloth, in running lengths, which was assessed for duty by the collector at 9.9 cents per pound under the provisions of paragraph 904 (a) of the Tariff Act of 1930, reading as follows:

Par. 904. (a) Cotton cloth, not bleached, printed, dyed, or colored, containing yarns the average number of which does not exceed number 90, 10…

2Cases cited2 opinions

  1. Seeberger v. SchlesingerSupreme Court of the United States · 1894
  2. Heyliger v. United StatesCourt of Customs and Patent Appeals · 1921

3Cited by3 opinions

  1. Feldheim v. United StatesUnited States Customs Court · 1949
  2. Oxford University Press, N. Y., Inc. v. United StatesUnited States Customs Court · 1944
  3. C. Tennant Sons & Co. v. United StatesUnited States Customs Court · 1970

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