Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volume 5The Court, 1915 - Customs administration |
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Common terms and phrases
26 Treas Abstract actual market value affirmed American Express Co APPEAL from Board appellees Appls Appraisers assessed for duty Assistant Attorney Attorney General Charles BARBER beads Board of United braids buttons catgut cent ad valorem cents per pound centum chief value claim classification component material composed wholly Congress contained cork cork bark cotton counsel Court of Customs Cust Customs Appeals decision delivered the opinion dutiable entitled to free eo nomine evidence exportation fact fiber fish free entry glass Government held included invoice Judge jute lace leather manufacture MARTIN material of chief metal MONTGOMERY ornamental produced protest provisions of paragraph purpose pyroxylin question rate of duty reappraisement record reliquidation Reported in T. D. sample section 28 silk SMITH special attorney specially provided statute tariff act term testimony thereof tins tion umeboshi United States Court VRIES wearing apparel Wemple William L witness wood pulp wool
Popular passages
Page 20 - ... the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported...
Page 103 - ... on the enumerated article which it most resembles in any of the particulars before mentioned ; " And if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are...
Page 133 - That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this section, a duty of ten per centum ad valorem...
Page 264 - SEC. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive...
Page 148 - That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value...
Page 231 - Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned...
Page 429 - ... the actual market value or wholesale price of such merchandise as bought and sold In usual wholesale quantities, at the time of exportation to the United States...
Page 269 - ... the collector shall transmit the invoice and all the papers appertaining thereto to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at "that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive...
Page 182 - All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or any of them, is the component material of chief value, not specially provided for in this section, 40 per centum ad valorem.
Page 338 - Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States...