Legal Opinion

United States v. Kitchen

Court of Customs and Patent Appeals

Decided November 4, 1929No. 3195Published

1Opinion of the CourtHatfield, Judge

This is an appeal by the Government from a judgment of'the United States Customs Court.

Merchandise, consisting of 36 bales of mixed wool, was assessed for duty by the collector as wool in the grease at 31 cents per pound of clean content under paragraph 1102 of the Tariff Act of 1922, which reads as follows:

Par. 1102. Wools, not specially provided for, and hair of the Angora goat, Cashmere goat, alpaca, and other like animals, imported in the grease or washed, 31 cents per pound of clean content; imported in the scoured state, 31 cents per pound; imported on the skin, 30 cents per pound of…

2Cases cited9 opinions

  1. United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
  2. United States v. Brown, Durrell & Co.Court of Appeals for the First Circuit · 1903
  3. United States v. FuldCourt of Customs and Patent Appeals · 1913
  4. United States v. Glück & SonsCourt of Customs and Patent Appeals · 1917
  5. Downing Co. v. United StatesCourt of Customs and Patent Appeals · 1924

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