Legal Opinion

Saji & Kariya Co. v. United States

Court of Customs and Patent Appeals

Decided February 25, 1919No. 1907PublishedCited by 10 opinions

Appeal from Board of United States General Appraisers, G. A. 8128 (T. D. 37504). [Oral argument Jan. 16,1919, by Mr. Lane and Mr. Hanson.]

1Opinion of the CourtMartin, Judge

The merchandise involved in this case consists of vases composed of cloisonné ware.

The collector classified them as articles composed in chief value of copper, plated with gold or silver, dutiable at the rate of 50 per cent ad valorem, under the provisions of paragraph 167, tariff act of 1913, and assessed duty accordingly.

The paragraph in question reads as follows:

167. Articles or wares not specially provided for in this section; if composed wholly or in part of platinum, gold, or silver, and articles or wares plated with gold or silver, and whether partly or wholly manufactured, 50 per…

2Cases cited6 opinions

  1. Morrill v. JonesSupreme Court of the United States · 1883
  2. Greely v. ThompsonSupreme Court of the United States · 1851
  3. Seeberger v. FarwellSupreme Court of the United States · 1891
  4. United States v. LengDistrict Court, S.D. New York · 1883
  5. Cross Co. v. United StatesCourt of Customs and Patent Appeals · 1916

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

3Cited by10 opinions

  1. United States v. ParkhurstCourt of Customs and Patent Appeals · 1924
  2. Varsity Watch Co. v. United StatesUnited States Customs Court · 1946
  3. Veith v. United StatesCourt of Customs and Patent Appeals · 1920
  4. RSMC Inc. v. United StatesUnited States Customs Court · 1980
  5. Goffigon v. United StatesUnited States Customs Court · 1950

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

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