United States v. Sears, Roebuck & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42391. [Oral argument Oct. 29, 1918, by Mr. Hanson.]
1Opinion of the CourtBarber, Judge
Jew’s-harps composed of metal, imported in 1917, were assessed by the collector as toys under paragraph 342 of the tariff act of 1913, the essential part of which provides for —
All other toys, and parts of toys, not composed of china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this section.
The importers protested, claiming the merchandise to be dutiable at 20 per cent ad valorem under paragraph 167 of the same act, which provides for articles or wares not specially provided for, composed wholly or in chief value of certain metals, and it appears that…
2Cases cited9 opinions
- Illfelder v. United StatesCourt of Customs and Patent Appeals · 1910
- Benjamin Iron & Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- American Thermo-Ware Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
- United States v. StraussCourt of Customs and Patent Appeals · 1912
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3Cited by4 opinions
- United States v. BernardCourt of Customs and Patent Appeals · 1925
- Decca Radar, Inc. v. United StatesUnited States Customs Court · 1966
- United States v. Foochow Importing Co.Court of Customs and Patent Appeals · 1931
- United States v. RiceCourt of Customs and Patent Appeals · 1929