Legal Opinion

Tiedeman & Sons v. United States

Court of Customs and Patent Appeals

Decided May 21, 1917No. 1757PublishedCited by 5 opinions

Appeal from Board of United States General Appraisers, G. A. 7948 (T. D. 36609). [Oral argument Eeb. 16,1917, by Mr. walrefleld and Mr. Hanson.]

1Opinion of the CourtSmith, Judge

Silk fabrics were classified by the collector of customs at the port of New'York as veilings and were accordingly assessed for duty at 60 per cent ad valorem under that part of paragraph 358 of the tariff act of 1913 which reads as follows:

358. Laces, * * * veils, veilings, * * * all of the foregoing of whatever yarns, threads, or filaments composed, 60 per centum ad valorem.

To the classification and the rate of duty imposed the importers made protest on several grounds, among which was the claim that the goods were woven fabrics in the piece composed in chief value of *135silk and therefore…

2Cited by5 opinions

  1. Elvic Import Corp. v. United StatesUnited States Customs Court · 1957
  2. David E. Schwab & Co. v. United StatesUnited States Customs Court · 1961
  3. David E. Schwab Co. v. United StatesUnited States Customs Court · 1965
  4. Elvic Import Corp. v. United StatesUnited States Customs Court · 1957
  5. Gimbel Bros. v. United StatesUnited States Customs Court · 1951

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