United States v. Rubelli's Sons
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8092 (T. D. 37352). [Oral argument Apr. 18,1918, by Mr. Hanson and Mr. Lane.]
1Opinion of the CourtSmith, Judge
Merchandise known as zinc dross or hard spelter imported at the port' of Philadelphia was classified by the collector of customs as un-wrought metal and assessed for duty at the rate of 10 per cent ad valorem under that part of paragraph 154 of the tariff act of 1913, which reads as follows:
154. Metallic mineral substances in a crude state, and metals unwrought, whether capable of being wrought or not, not specially provided for in this section, ten per centum ad valorem. * * *
*400The importers claimed that the zinc dross or hard spelter was an article the growth, produce, or manufacture of the…
2Cited by9 opinions
- United States v. Tower & SonsCourt of Customs and Patent Appeals · 1919
- Hull v. United StatesCourt of Customs and Patent Appeals · 1920
- Burgess Battery Co. v. United StatesUnited States Customs Court · 1944
- Shell Oil Co. v. United StatesCourt of Customs and Patent Appeals · 1939
- Thompson Hayward Chemical Co. v. United StatesUnited States Customs Court · 1946
4 more not listed; retrieve them via the Exa API.