Legal Opinion

Glemby's Sons Co. v. United States

Court of Customs and Patent Appeals

Decided January 30, 1928No. 3019PublishedCited by 4 opinions

1Opinion of the CourtSmith, Judge

Hair nets, imported at the port of New York, were classified by the collector of customs as nets or nettings composed wholly or in chief value of yarns, threads, or. filaments, and were assessed for duty at 90 per centum ad valorem under that part of paragraph 1430 of the Tariff Act of 1922 which reads as follows:

1430. * * * nets and nettings * * * all the foregoing, finished or unfinished (except materials and articles provided for -in paragraphs 920, 1006, 1404, 1406, and 1424 of this act), by whatever name known, and to whatever use applied, and whether or not named, described, or provided…

2Cases cited8 opinions

  1. Brown v. MarylandSupreme Court of the United States · 1827
  2. Arnold v. United StatesSupreme Court of the United States · 1893
  3. United States v. Field & Co.Court of Customs and Patent Appeals · 1920
  4. United States v. Veit, Son & Co.Court of Customs and Patent Appeals · 1918
  5. United States v. BernardCourt of Customs and Patent Appeals · 1925

3 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Gold Seal Importers, Inc. v. United StatesUnited States Customs Court · 1955
  2. Adele v. United StatesCourt of Customs and Patent Appeals · 1936
  3. John Heathcoat & Co. v. United StatesUnited States Customs Court · 1948
  4. Stein v. United StatesCourt of Customs and Patent Appeals · 1941

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