Legal Opinion

United States v. Eimer

Court of Customs and Patent Appeals

Decided April 1, 1940No. 4241PublishedCited by 4 opinions

1Opinion of the CourtBlaNd, Judge

The Government has here appealed from a judgment of the United States Customs Court, First Division, which sustained the protest of the importer which claimed the imported merchandise — glass wool — to be dutiable under the provision “manufactures of glass” in paragraph 230 (d), Tariff Act of 1930. The collector had classified the merchandise as dutiable under paragraph 218 (a) at 85 per centum ad valorem.

The pertinent portions of the paragraphs involved follow:

Par. 218. (a) Biological, chemical, metallurgical, pharmaceutical, and surgical ■articles and utensils of all kinds, including all…

2Cases cited3 opinions

  1. Junge v. HeddenSupreme Court of the United States · 1892
  2. United States v. Embossing Co.Court of Customs and Patent Appeals · 1912
  3. Buehne Steel Wool Co. v. United StatesCourt of Appeals for the Second Circuit · 1907

3Cited by4 opinions

  1. Precision Specialty Metals, Inc. v. United StatesUnited States Court of International Trade · 2000
  2. ClearCorrect Operating, LLC v. International Trade CommissionCourt of Appeals for the Federal Circuit · 2015
  3. ClearCorrect Operating, LLC v. International Trade CommissionCourt of Appeals for the Federal Circuit · 2015
  4. Clearcorrect Operating, LLC v. International Trade CommissionCourt of Appeals for the Federal Circuit · 2016

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