Legal Opinion

Alfred Kohlberg, Inc. v. United States

Court of Customs and Patent Appeals

Decided March 20, 1940No. 4246Published

1Opinion of the CourtBland, Judge

This is an appeal from a judgment of the United States Customs Court, Second Division, holding certain cotton gloves, made in China and imported into the United States at the port of New York, dutiable .at 90 per centum ad valorem under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as assessed by the collector, rather than as “outerwear * * * knit or crocheted * * * wholly or in chief value of cotton” under paragraph 917 of that act as claimed by the importer — appellant.

The paragraphs, so far as pertinent, read:

Par. 1529. (a) Laces, lace fabrics, and lace articles, made by…

2Cases cited3 opinions

  1. United States v. MacyCourt of Customs and Patent Appeals · 1916
  2. Angel & Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  3. United States v. DodgeCourt of Customs and Patent Appeals · 1925

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