Legal Opinion

United States v. Field & Co.

Court of Customs and Patent Appeals

Decided November 23, 1920No. 2044PublishedCited by 21 opinions

Appeal from Board of United States General Appraisers, G. A. 8343 (T. D. 38415) [Oral argument Oct. 26, 1920, by Mr. Baldwin.]

1Opinion of the CourtBarber, Judge

In Sloane v. United States (7 Ct. Cust. Appls. 463; T. D. 37049) we considered the proper classification of certain fabrics and held the same to be within the provision for “all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for,” in paragraph 288 of the tariff act of 1913.

The merchandise had been classified by the collector under paragraph 358 of the same act under the provision for “embroideries”, or “articles or fabrics embroidered in any manner by hand or machinery * * * by whatever name known.” This classification had been…

2Cases cited5 opinions

  1. Maddock v. MagoneSupreme Court of the United States · 1894
  2. United States v. Goldberg's SonsCourt of Customs and Patent Appeals · 1912
  3. Sloane v. United StatesCourt of Customs and Patent Appeals · 1917
  4. United States v. WaentigU.S. Circuit Court for the District of Southern New York · 1909
  5. Downing v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by21 opinions

  1. United States v. WanamakerCourt of Customs and Patent Appeals · 1929
  2. United States v. BernardCourt of Customs and Patent Appeals · 1925
  3. Kayser & Co. v. PevnyCourt of Customs and Patent Appeals · 1926
  4. Downing & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  5. Pan American Airways, Inc. v. United StatesUnited States Customs Court · 1946

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