Ringk & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43439. • [Oral argument Mar. 25, 1920,'by Mr. Brown ana Mr. Baldwin.)
1Opinion of the CourtBarber, Judge
The issue in this case is whether the merchandise is or is not a braid or plait under paragraph 335 of the act of 1913. If it is either, it is conceded to possess other characteristics that make it dutiable thereunder at 15 per cent ad valorem, and that is the importers contention.
It was assessed as a manufacture of hemp under paragraph 284, and if the importers’ claim is not sustained, the assessment was correct.
Of course the importers assume the burden of showing not only that the assessment is incorrect but also that this merchandise is a braid or plait. It seems, and importers concede,…
2Cited by7 opinions
- Burgess Battery Co. v. United StatesUnited States Customs Court · 1947
- Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- Tower v. United StatesUnited States Customs Court · 1955
- United States v. Tropical Craft Corp.Court of Customs and Patent Appeals · 1955
- Associated Merchandising Corp. v. United StatesUnited States Customs Court · 1940
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