Legal Opinion

United States v. Bryant & Beinecke

Court of Customs and Patent Appeals

Decided March 24, 1920No. 2007; No. 2008PublishedCited by 12 opinions

Appeals from Board of United States General Appraisers, G. A. 829:'! (T. I). 381401. [Oral argument Feb. 24, 1920, by Mr. Baldwin.]

1Opinion of the CourtMontgomery, Presiding Judge

The subject of controversy in these two cases is unbleached cotton duck or canvas of a width of about 28§ inches to 304 inches, having a single blue warp thread running lengthwise of the fabric about 1 inch from each side, which blue thread is equally visible on both sides.

The collector assessed the merchandise as cotton cloth, colored, under paragraph 252 of the tariff act of 1913. The importers claim it dutiable under the provisions of the same paragraph as cotton cloth, not colored.

The'evidence, which is undisputed, is to the effect' that the two colored warp threads were not introduced…

2Cases cited1 opinion

  1. Seeberger v. SchlesingerSupreme Court of the United States · 1894

3Cited by12 opinions

  1. Bemis Bro. Bag v. United StatesCourt of Customs and Patent Appeals · 1922
  2. Heyliger v. United StatesCourt of Customs and Patent Appeals · 1921
  3. Balfour v. United StatesCourt of Customs and Patent Appeals · 1922
  4. C. R. Daniels, Inc. v. United StatesUnited States Customs Court · 1946
  5. Close & Stewart v. United StatesUnited States Customs Court · 1948

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