United States v. Willenborg & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 41754. [Oral argument Apr. 8, 1919, by Mr. Hanson and Mr. Sbarretts.]
1Opinion of the CourtSmith, Judge
Metal-thread goods, classified by the collector as laces, and gimps-of silk and cotton, and garnitures and gimps of cotton or silk ap-pliquéd with beads, classified by the collector as dress trimmings,, were assessed for duty at 60 per cent ad valorem under that part of paragraph 358 of the tariff act of 1913 which reads as follows:
358. Laces * * * of whatever yams, threads, or filaments composed;- * * * ornaments, * * * trimmings not specially provided for, * * ? all of tlie foregoing of whatever yarns, threads, or filaments composed, 60 per-centum ad valorem.
The importers protested, first,…
2Cases cited2 opinions
- Koechl v. United StatesCourt of Appeals for the Second Circuit · 1898
- Malhame & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
3Cited by2 opinions
- United States v. Fred. Gretsch Mfg. Co.Court of Customs and Patent Appeals · 1938
- United States v. Koscherak Bros.Court of Customs and Patent Appeals · 1919