Legal Opinion

Ascher Co. v. United States

Court of Customs and Patent Appeals

Decided May 31, 1912No. 824PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 26335 (T. D. 31813).

1Opinion of the CourtSmith, Judge

Certain goods imported at the port of Chicago were classified by the collector of customs as jewelry set with imitation precious stones and assessed for duty at 85 per cent ad valorem, under the provisions of paragraph 448 of the tariff act of 1909, which, in so far as it is material to this case, reads as follows:

448. Chains, pinB, collar, cuff, and dress buttons, charms,, combs, millinery and military ornaments, together with all other articles of every description, finished or partly finished, if set with imitation precious stones composed of glass or paste (except imitation jet), or…

2Cases cited2 opinions

  1. Saxonville Mills v. RussellSupreme Court of the United States · 1885
  2. Hoeninghaus v. United StatesSupreme Court of the United States · 1899

3Cited by1 opinion

  1. Balfour, Guthrie & Co. v. United StatesUnited States Customs Court · 1938

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