Legal Opinion

United States v. American Bead Co.

Court of Customs and Patent Appeals

Decided May 23, 1916No. 1643PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, Abstract 38766.

1Opinion of the CourtSmith, Judge

Rosaries of silver-plated metal and colored glass, metal chief value, imported at the port of New York, were classified by the collector *133of customs as articles designed to be carried on or about tbe person and valued above 20 cents per dozen pieces. Tbe importation was-accordingly assessed for duty at 60 per cent ad valorem, apparently under that part of paragraph 356 of tbe tariff act of 1913 which reads as follows:

356. * * * Articles valued at 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and-including buckles, card cases,…

2Cited by4 opinions

  1. Kennedy v. United StatesCourt of Customs and Patent Appeals · 1924
  2. Schoverling v. United StatesCourt of Customs and Patent Appeals · 1916
  3. Guy B. Barham Co. v. Unites StatesUnited States Customs Court · 1953
  4. Protest 963095-G of M. & P. Importing Co.United States Customs Court · 1940

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