Legal Opinion

Pittsburgh Plate Glass Co. v. United States

Court of Customs and Patent Appeals

Decided January 11, 1912No. 587PublishedCited by 17 opinions

Appeal from Board of United States General Appraisers; G. A. 7157 (T. D. 31253).

1Opinion of the CourtDe Vries, Judge

The merchandise consists of a mat of unwoven hair, alleged to be composed in part of wool. It was returned for duty as “unwoven *390felt in part of wool,” at 44 cents per pound and 60 per cent ad valorem under the provisions of paragraph 382 of the tariff act of 1909, which, in so far as pertinent, reads:

382. * * * Felts no.t woven, and not specially provided for in this section, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto sixty per centum ad valorem. '

The…

2Cases cited8 opinions

  1. United States v. KirbySupreme Court of the United States · 1869
  2. Arthur v. MorganSupreme Court of the United States · 1884
  3. Pickhardt v. MerrittSupreme Court of the United States · 1889
  4. Murphy v. ArnsonSupreme Court of the United States · 1878
  5. Arthur v. FoxSupreme Court of the United States · 1883

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3Cited by17 opinions

  1. J. M. P. R. Trading Corp. v. United StatesUnited States Customs Court · 1954
  2. Nevin v. United StatesCourt of Customs and Patent Appeals · 1914
  3. Roovers Bros. v. United StatesUnited States Customs Court · 1949
  4. Rico Products Co. v. United StatesUnited States Customs Court · 1961
  5. S & T Imports, Inc. v. United StatesUnited States Customs Court · 1977

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