Legal Opinion

Shallus v. United States

Court of Customs and Patent Appeals

Decided April 24, 1911No. 535PublishedCited by 9 opinions

Appeal from a decision of the Board of United States General Appraisers, Abstract 24263 (T. D. 31070).

1Opinion of the CourtBarber, Judge

The merchandise involved in this case is cotton cloth which has been subjected to several coats of paint until the interstices of the cloth are completely filled, giving it an appearance somewhat similar to oilcloth. It appears to be known in trade as Lancaster window-blind cloth. The collector assessed the merchandise as cotton cloth, filled or coated,- under paragraph 321 of the tariff act of August 5, 1909, the pertinent provisions of which are as follows:

321. Cloth, composed of cotton or other vegetable fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or…

2Cited by9 opinions

  1. Frei Art Glass Co. v. UnitedCourt of Customs and Patent Appeals · 1927
  2. Salomon v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. BorgfeldtCourt of Customs and Patent Appeals · 1916
  4. Osceola Mill & Elevator Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  5. Protests 94169-K of Applicator Brush Co.United States Customs Court · 1944

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