Legal Opinion

Cohn v. United States

Court of Customs and Patent Appeals

Decided November 22, 1937No. 4071Published

1Opinion of the Court

Per Curiam:-2

The appellant imported eertain woolen hat shapes at the port of New York under the Tariff Act of 1930, which the collector classified *221as “wool felt wearing apparel,” under paragraph 1115 (b) of said act. The importer protested, claiming the goods to be dutiable under paragraph 1114 (d) as outerwear and articles wholly or in chief value of wool, or, alternatively, as clothing and articles of wearing apparel, wholly or in chief value of wool, under paragraph 1115 (a), or as pile fabrics, finished or unfinished, in chief value of wool, under paragraph 1110, or as felts, not woven,…

2Cases cited7 opinions

  1. United States v. WalterCourt of Customs and Patent Appeals · 1913
  2. United States v. MacyCourt of Customs and Patent Appeals · 1916
  3. United States v. Burlington Venetian Blind Co.Court of Customs and Patent Appeals · 1912
  4. Burlington Venetian Blind Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Angel & Co. v. United StatesCourt of Customs and Patent Appeals · 1927

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