Legal Opinion

Brand v. United States

United States Customs Court

Decided June 15, 1939No. C. D. 179PublishedCited by 2 opinions

1Opinion of the Court

Tilson, Judge:

The suits listed in schedule A, hereto attached and made a part hereof, present the question of the proper classification of certain mica upon which duty was levied at 45 per centum ad valorem under paragraph 208 (d) of the Tariff Act of 1930, as mica films and splittings cut or stamped to dimensions. Plaintiffs claim the same to be properly dutiable at 40 per centum ad valorem under paragraph 208 (e) of said act, as manufactures of mica, by whatever name known, and to whatever use applied, and whether or not named, described, or provided for in any other paragraph of this act.

Th…

2Cases cited6 opinions

  1. Rink v. United StatesCourt of Customs and Patent Appeals · 1928
  2. Bache & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  3. American Thermo-Ware Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  4. United States v. American Thermo-Ware Co.Court of Customs and Patent Appeals · 1913
  5. United States v. BergerCourt of Customs and Patent Appeals · 1925

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3Cited by2 opinions

  1. Protests 999880-G of BrandUnited States Customs Court · 1941
  2. United States v. BrandCourt of Customs and Patent Appeals · 1942

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