Legal Opinion

Aitken v. United States

Court of Customs and Patent Appeals

Decided May 18, 1915No. 1537PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 37197.

1Opinion of the CourtMontgomery, Presiding Judge

The merchandise involved in this case consists of trimmed straw hats. The trimming is composed of silk, artificial flowers, and ornamental feathers. The board found the two latter elements to predominate, and held that the trimmings must control the classification of the hats, and they were denied entry under paragraph 335, act of 1913, which is the paragraph relied upon by appellants, and were held dutiable under paragraph 347 as articles composed wholly or in chief value of feathers, flowers, etc., at 60 per cent ad valorem.

*233The question presented in the case on appeal is whether these goods…

2Cases cited1 opinion

  1. United States v. LordCourt of Customs and Patent Appeals · 1913

3Cited by1 opinion

  1. Lehn & Fink Inc. v. United StatesCourt of Customs and Patent Appeals · 1924

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