United States v. Brown & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraiers, Abstract 42310. [Oral argument Nov. 8, 1918, by Mr. Hanson and Mr. Wemple.)
1Opinion of the CourtSmith, Judge
Bamboo baskets, containing tin packages of tea weighing less than 5 pounds, were assessed for duty at 20 per cent ad valorem under the provisions of paragraph 175 of the tariff act of 1913, which paragraph, ill so far as pertinent to the case, reads as follows:
175. Blinds * . * * in chief value of bamboo' * * * and baskets in chief value of like material, 25 per centum ad valorem.
The importers claimed that the merchandise was free of duty by virtue of the proviso to paragraph 627, which paragraph, in so far as it is material to the protest, is as follows:
627. * * * Provided, That the cans,…
2Cases cited1 opinion
- United States v. HohnerCourt of Customs and Patent Appeals · 1913
3Cited by2 opinions
- United States v. Brown & Co.Court of Customs and Patent Appeals · 1920
- Leavitt v. United StatesUnited States Customs Court · 1971