United States v. Koscherak Bros.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42063. [Oral argument Apr. 8, 1919, by Mr. Hanson ana Mr. Sharretts.]
1Opinion of the CourtSmith, Judge
Natural plants, artificially 'colored and ornamental in character, were classified by the collector of customs as artificial and ornamental fruits, grains, leaves, flowers, and stems and assessed for duty at 60 per cent ad valorem under paragraph 347 of the tariff act of 1913. Fringes composed in chief value of beads, not embroidered or appliqued, were classified by the collector as articles composed wholly or in chief value of beads and assessed for duty at 50 per cent ad valorem under paragraph 333 of said act. Paragraphs 347 and 333 read as follows:
347. * * * Artificial or ornamental…
2Cases cited1 opinion
- United States v. Willenborg & Co.Court of Customs and Patent Appeals · 1919