Legal Opinion

Burr & Hardwick v. United States

Court of Customs and Patent Appeals

Decided February 25, 1919No. 1933PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, G. A. 8183 (T. D. 37705). [Oral argument Jan. 23,1919, by Mr. Webster and Mr. Wilson.]

1Opinion of the CourtBarbee, Judge

The merchandise and the assessment here are the same as in the cases of Carter v. United States (6 Ct. Cust. Appls., 253; T. D. 35475); Wilson v. United States (6 Ct. Cust. Appls., 255; T. D. 35476); and Levi, Sondheimer & Co. v. United States (7 Ct. Cust. Appls., 447; T. D. 37012).

The merchandise is laces and nets of cotton, Jacquard figured, and, specifically, is edgings, insertings, flouncings, and nettings, eo nomine mentioned in paragraph 358 of the tariff act of 1913 and thereunder classified.

The importers, claim that this merchandise should have been classified under the provision in…

2Cases cited3 opinions

  1. Carter v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Wilson v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Levi v. United StatesCourt of Customs and Patent Appeals · 1917

3Cited by2 opinions

  1. Middleton v. United StatesCourt of Customs and Patent Appeals · 1940
  2. United States v. American Bead Co.Court of Customs and Patent Appeals · 1919

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