Andrews & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 39744. (Oral argument October 19,1916, by Mr. Levett and Mr. Doherty.)
1Opinion of the CourtMontgomery, Presiding Judge
*69The merchandise in question in this case consists of pieces oh the -tagua nut sawed into various sizes, intended for use in the manufacture of buttons. The importers in their brief describe these as “ tagua nuts cut into slabs,” whereas the Government’s brief described them as “slabs of the substance called vegetable ivory.”
Duty was assessed upon the merchandise at the rate of 15 per cent ad valorem as a nonenumerated manufactured article under paragraph 385 of the act of 1913. The importers protested, claiming the merchandise to be free of duty as tagua nuts under paragraph 620 of the act.…
2Cases cited7 opinions
- Brown v. United StatesCourt of Customs and Patent Appeals · 1915
- Neuman v. United StatesCourt of Customs and Patent Appeals · 1913
- Stein v. United StatesCourt of Customs and Patent Appeals · 1915
- Stone v. United StatesCourt of Customs and Patent Appeals · 1916
- A. Zanmati & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
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3Cited by6 opinions
- United States v. Brown & Co.Court of Customs and Patent Appeals · 1920
- Robinson v. United StatesUnited States Customs Court · 1949
- Hammond Lead Products, Inc. v. United StatesUnited States Customs Court · 1968
- Grace v. United StatesUnited States Customs Court · 1942
- Louis G. Rojas Superior Food Products Co. v. United StatesUnited States Customs Court · 1948
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