In re John Russell Cutlery Co.
U.S. Circuit Court for the District of Massachusetts
Petition by the John Russell Cutlery Company for a review of the decision of the board of general appraisers affirming the action of the collector in classifying certain merchandise for duty.
1Opinion of the Court
COLT, Circuit Judge.
This is a petition for review under section 14 of the customs administrative act of June 10, 1890, (26 Stat. 137,) The merchandise in question was mother-of-pearl cut into slabs, designed for use in the manufacture of knife handles. The collector classified the import under paragraph 462 of the tariff act of October 1, 1890, (26 Stat. 602,) as a manufacture of mother-of-pearl, and assessed a duty of 40 per centum ad valorem. The board of general appraisers affirmed the action of the collector. The petitioner contends in its assignment of errors that this classification was…
2Cited by2 opinions
- United States v. United States Exp. Co.U.S. Circuit Court for the District of Southern New York · 1899
- Kleinberger v. United StatesCourt of Customs and Patent Appeals · 1925