Legal Opinion
United States v. Hoyt
Court of Customs and Patent Appeals
Decided February 16, 1929No. 3122PublishedCited by 4 opinions
1Opinion of the CourtGeaham, Presiding Judge
Sawed lumber, admitted to be Philippine lauan, exported from Shanghai, China, was imported at San Francisco under the Tariff *503Act of 1922. It was classified by the collector as mahogany under paragraph 403 of said act, at 15 per centum ad valorem. The importer protested, claiming the merchandise to be free of duty under paragraph 1700, or, alternatively, dutiable as a not enumerated manufactured article under paragraph 1459 of said act. The United States Customs Court sustained the protest under said paragraph 1700 and the Government has appealed.
The relevant statutes are as follows:
Par. 403.…
2Cases cited5 opinions
- United States v. WalterCourt of Customs and Patent Appeals · 1913
- Hamfton v. United StatesCourt of Customs and Patent Appeals · 1925
- La Manna v. United StatesCourt of Customs and Patent Appeals · 1926
- Alfred H. Smith Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- McEnany v. United StatesCourt of Customs and Patent Appeals · 1918
3Cited by4 opinions
- J. Milton Hagy Waste Works v. United StatesUnited States Customs Court · 1939
- Neuman & Schwiers Co. v. United StatesCourt of Customs and Patent Appeals · 1936
- Dollar Trading Corp. v. United StatesUnited States Customs Court · 1963
- Stephen Rug Mills v. United StatesCourt of Customs and Patent Appeals · 1944