Legal Opinion
Absorbo Beer Pad Co. v. United States
United States Customs Court
Decided September 13, 1938PublishedCited by 2 opinions
1Opinion of the Court
Kincheloe, Judge:
The merchandise the subject of this suit consists of pulpboard, which was classified and assessed for duty at 30 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930, as pulpboard, embossed, or decorated or ornamented in any manner, and is claimed by the importing company, the Absorbo Beer Pad Co., Inc., to be dutiable at only 10 per centum ad valorem under paragraph 1402 of said tariff act, as pulpboard, not embossed, decorated, or ornamented in any manner.
A sample of the merchandise in question has been introduced in evidence herein as Illustrative Exhibit…
2Cases cited4 opinions
- United States v. Mutual China Co.Court of Customs and Patent Appeals · 1919
- Stiner & Son v. United StatesCourt of Customs and Patent Appeals · 1911
- United States v. MeyersonCourt of Customs and Patent Appeals · 1911
- Mills & Gibb Corp. v. United StatesCourt of Customs and Patent Appeals · 1926
3Cited by2 opinions
- Absorbo Beer Pad Co. v. United StatesUnited States Customs Court · 1942
- Absorbo Beer Pad Co. v. United StatesUnited States Customs Court · 1942