Legal Opinion

United States v. Dorn

Court of Customs and Patent Appeals

Decided June 3, 1925No. 2499PublishedCited by 14 opinions

1Opinion of the CourtBarber, Judge

On November 27, 1922, the importer made a consumption entry at the port of New York, the material parts of which were as follows:

The abbreviation “P” followed by the figures 1112 in the above entry manifestly relates to paragraph 1112 of the act of 1922 under which importer doubtless thought the merchandise should he classified. The rate of 27 cents per pound and 35 per centum also above indicated, are the rates provided for in said paragraph 1112 for felts valued at more than 50 cents but not more than $1.50 per pound.

Shortly thereafter the examiner examined the importations, approved the…

2Cases cited3 opinions

  1. United States v. FrancklynCourt of Customs and Patent Appeals · 1913
  2. United States v. StegemannCourt of Customs and Patent Appeals · 1924
  3. United States v. Hirsch, Stein & Co.Court of Customs and Patent Appeals · 1917

3Cited by14 opinions

  1. Scaramelli & Co. v. United StatesUnited States Customs Court · 1942
  2. United States v. Gothic Watch Co.United States Customs Court · 1949
  3. Gothic Watch Co. v. United StatesUnited States Customs Court · 1947
  4. S. Jackson & Son, Inc. v. United StatesUnited States Customs Court · 1958
  5. Goldstein v. United StatesUnited States Customs Court · 1958

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