Legal Opinion

Kenyon Co. v. United States

Court of Customs and Patent Appeals

Decided May 31, 1913No. 963PublishedCited by 31 opinions

Appeal from Board of United States General Appraisers, Abstract 28933 (T. D. 32645).

1Opinion of the CourtDe Vries, Judge

The subject of this appeal is waterproof cloth. The decision of the Board of General Appraisers sustaining the collector, after reciting certain facts, reads:

These protests * * * relate to merchandise classified as waterproof cloth and assessed with duty at the rate of 10 cents per square yard and 20 per cent ad valorem under paragraph 347, tariff act of 1909, providing for “waterproof cloth composed of cotton or other vegetable fiber, whether composed in part of india rubber or otherwise.” It is claimed that the applicable rate is 35 per cent ad valorem under paragraph 463 as manufactures of…

2Cases cited17 opinions

  1. Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
  2. Seeberger v. SchlesingerSupreme Court of the United States · 1894
  3. Herrman v. RobertsonSupreme Court of the United States · 1894
  4. Vantine v. United StatesCourt of Customs and Patent Appeals · 1913
  5. Drew v. GrinnellSupreme Court of the United States · 1885

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

3Cited by31 opinions

  1. Pollak Industrial Corp. v. United StatesUnited States Customs Court · 1958
  2. Blumenthal & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  3. Steinhardt & Bro. v. United StatesCourt of Customs and Patent Appeals · 1918
  4. United States v. Linen Thread Co.Court of Customs and Patent Appeals · 1925
  5. Hensel v. United StatesCourt of Customs and Patent Appeals · 1915

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

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