Legal Opinion
United States v. American Brown Boveri Electric Corp.
Court of Customs and Patent Appeals
Decided December 19, 1929No. 3226PublishedCited by 1 opinion
1Opinion of the CourtGraham, Presiding Judge
The appellee imported certain merchandise at the port of New York which was classified as manufactures of metal under paragraph 399 of the Tariff Act of 1922. It was claimed to be free of duty as models under paragraph 1620, or dutiable, alternatively, under paragraph 372 or 1459 of said act. No contention is made here that the articles are dutiable under either of the alternative claims, but appellee-relies upon said paragraph 1620. The other alternative claims will, therefore, not be considered.
The United States Customs Court sustained the protests under said paragraph 1620, and the…
2Cases cited5 opinions
- United States v. Post Fish Co.Court of Customs and Patent Appeals · 1925
- United States v. MurphyCourt of Customs and Patent Appeals · 1929
- Boas v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- R. Hoe & Co. v. United StatesDistrict Court, S.D. New York · 1905
- United States v. R. Hoe & Co.Court of Appeals for the Second Circuit · 1906
3Cited by1 opinion
- Intercontinental Marble Corp. v. United StatesUnited States Court of International Trade · 2003