Legal Opinion

Levi v. United States

Court of Customs and Patent Appeals

Decided February 2, 1917No. 1730PublishedCited by 5 opinions

Appeal from Board of United States General Appraisers, G. A. 7923 (T. D. 36502).

1Opinion of the CourtBarber, Judge

The importers in this case ask us to reconsider upon a new record one of the conclusions we reached in Carter & Son v. United States (6 Ct. Cust. Appls., 253; T. D. 35475) and Wilson & Son v. United States (6 Ct. Cust. Appls., 255; T. D. 35476) to the effect that Jacquard figured cotton nets and laces not upholstery goods are dutiable at 60 per cent ad valorem as laces, etc., under paragraph 358 of the tariff act of 1913 rather than at 30 per cent ad valorem as “all other Jacquard figured manufactures of cotton” under the last clause of paragraph 258 of the same act.

That is the only question…

2Cases cited2 opinions

  1. Carter v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Wilson v. United StatesCourt of Customs and Patent Appeals · 1915

3Cited by5 opinions

  1. Davis Turner & Co. v. United StatesUnited States Customs Court · 1944
  2. Sardik, Inc. v. United StatesUnited States Customs Court · 1942
  3. Burr & Hardwick v. United StatesCourt of Customs and Patent Appeals · 1919
  4. Dyestuffs v. United StatesUnited States Customs Court · 1968
  5. United States v. American Bead Co.Court of Customs and Patent Appeals · 1919

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