Legal Opinion

Rosenberg v. United States

Court of Customs and Patent Appeals

Decided May 31, 1916No. 1587PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, G. A. 7741 (T. D. 35541).

1Opinion of the CourtBarber, Judge

The merchandise in this case, it is agreed, is so-called coat linings and is in chief value of the hair of the Angora goat. As represented by the sample submitted, it appears to be thin cloths, of various colors, apparently imported in the web or piece. It is not cut to form or shape and we understand is to be used as material.

There is no issue of fact, the sole controversy being whether the merchandise shall be classified under paragraph 308 of Schedule K of the tariff act of 1913, as claimed by the Government and held by the Board of General Appraisers, or under paragraph 290 thereof, as…

2Cases cited5 opinions

  1. Crimmins v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Rosenberger v. GuthmanCourt of Customs and Patent Appeals · 1913
  3. United States v. KlumppSupreme Court of the United States · 1898
  4. Oppenheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1898
  5. Wolff v. United StatesU.S. Circuit Court for the District of Southern New York · 1902

3Cited by6 opinions

  1. Rice Millers' Ass'n v. United StatesCourt of Customs and Patent Appeals · 1928
  2. Murphy & Stevenson (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Mittelstaedt (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1923
  4. Atlas Export Co. v. United StatesCourt of Customs and Patent Appeals · 1956
  5. Benziger Bros. v. United StatesUnited States Customs Court · 1950

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