Legal Opinion

Chicago Mica Co. v. United States

Court of Customs and Patent Appeals

Decided January 29, 1934No. 3687Published

1Opinion of the CourtGarrett, Judge

Importers have here appealed from a judgment of the United States Customs Court overruling their protests against the classification by the Collector of Customs of certain mica, hereinafter more particularly described, imported from Canada in 1929 and 1930, while the Tariff Act of 1922 was in force. The classification was under paragraph 208 of the said act, duty being taken at 4 cents per pound. The paragraph, in full, reads:

Par. 208. Mica, unmanufactured, valued at not above 15 cents per pound, 4 cents per pound; valued above 15 cents per pound, 25 per centum ad valorem; mica, cut or…

2Cases cited4 opinions

  1. Pickhardt v. MerrittSupreme Court of the United States · 1889
  2. Patton v. United StatesSupreme Court of the United States · 1895
  3. United States v. DowningCourt of Customs and Patent Appeals · 1929
  4. Ash v. United StatesCourt of Customs and Patent Appeals · 1928

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