Legal Opinion
United States v. Willoughby Camera Stores, Inc.
Court of Customs and Patent Appeals
Decided December 30, 1933No. 3630PublishedCited by 19 opinions
1Opinion of the Court
Hatfield, Judge,
delivered tbe opinion of the court:
This is an appeal from a judgment of the United States Customs Court holding certain tripods, composed of wood, dutiable as parts of cameras at 20 per centum ad valorem under paragraph 1551 of the Tariff Act of 1930, rather than as manufactures of wood, not specially-provided for, at 33% per centum ad valorem under paragraph 412 of that act, as assessed by the collector at the port óf New York.
The competing paragraphs, so far as pertinent, read as follows:
Par. 412. Spring clothespins, 20 cents per gross; furniture, wholly or partly finished,…
2Cases cited10 opinions
- Magone v. WiedererSupreme Court of the United States · 1895
- Schweitzer v. United StatesCourt of Customs and Patent Appeals · 1928
- United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
- United States v. American Steel & Copper Plate Co.Court of Customs and Patent Appeals · 1926
- Columbia Shipbuilding Co. v. United StatesCourt of Customs and Patent Appeals · 1922
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Baxter Healthcare Corporation of Puerto Rico v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Bauerhin Technologies Limited Partnership, and John v. Carr & Son Inc. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1997
- Auto-Ordnance Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Abb, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Brother International Corp. v. United StatesUnited States Court of International Trade · 2002
14 more not listed; retrieve them via the Exa API.