United States v. Field
Court of Customs and Patent Appeals
Appeals from Board of United States General Appraisers, G. A. 795C (T. T). 36G54).
1Opinion of the CourtMartin, Judge
The merchandise in this case consists of embroidered fans composed in chief value of silk. They were assessed with duty at the rate of 60 per cent ad valorem under the provision for “articles * * * embroidered in any manner * * * by whatever name known,” in paragraph 358 of the tariff act of 1913.
The importers protested, claiming assessment of the merchandise at the rate of 50 per cent ad valorem under the provision'for “fans of all kinds, except common palm-leaf fans" contained in paragraph 349 of the act.
The protest was submitted to the Board of General Appraisers and was sustained. The…
2Cases cited2 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. HarperCourt of Customs and Patent Appeals · 1911
3Cited by8 opinions
- Pustet v. United StatesCourt of Customs and Patent Appeals · 1926
- United States v. MurphyCourt of Customs and Patent Appeals · 1926
- Karavan Trading Corp. v. United StatesUnited States Customs Court · 1941
- United States v. European Watch & Clock Co.Court of Customs and Patent Appeals · 1926
- United States v. American Bead Co.Court of Customs and Patent Appeals · 1919
3 more not listed; retrieve them via the Exa API.