Legal Opinion

Lang Co. v. United States

Court of Customs and Patent Appeals

Decided December 5, 1927No. 2944PublishedCited by 12 opinions

1Opinion of the CourtBland, Judge

Paragraphs 1013 and 1014 of the Tariff Act of 1922 read as follows:

Par. 1013. Table damask composed wholly or in chief value of vegetable fiber other than cotton, and manufactures composed wholly or in chief value of such damask, 40 per centum ad valorem.

Par. 1014. Towels and napkins, finished or unfinished, composed wholly or in chief value of flax, hemp, or ramie, or of which these substances are, or any of them is, the component material of chief value, not exceeding one hundred and twenty threads to the square inch, counting the warp and filling, 55 per centum ad valorem; exceeding one…

2Cases cited3 opinions

  1. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
  3. Sheldon v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by12 opinions

  1. Nissho American Corp. v. United StatesUnited States Customs Court · 1970
  2. Chadwick-Miller Importers, Inc. v. United StatesUnited States Customs Court · 1967
  3. Abercrombie & Fitch Co. v. United StatesUnited States Customs Court · 1943
  4. Better Houseware Co. v. United StatesUnited States Customs Court · 1958
  5. R. J. Saunders & Co. v. United StatesUnited States Customs Court · 1963

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