Digest of Decisions of the Treasury Department (customs) Board of U.S. General Appraisers, and U.S. Court of Customs Appeals: Rendered During the Calendar Years 1908 to 1915 (both Inclusive) Under Acts of Congress, with Decisions of United States Courts in Customs CasesU.S. Government Printing Office, 1917 - 934 páginas |
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Página 45
... classified by the collector and the importer ex- presses his dissatisfaction by filing a protest claiming the proper classification , the protest will not be dismissed on the ground that the rate claimed is greater than that assessed by ...
... classified by the collector and the importer ex- presses his dissatisfaction by filing a protest claiming the proper classification , the protest will not be dismissed on the ground that the rate claimed is greater than that assessed by ...
Página 47
... classification of these goods could be ascertained without expert knowledge on an inspection of them , and the col- lector's classification should not be taken as conclusive . The goods were rags and as such entitled to free entry under ...
... classification of these goods could be ascertained without expert knowledge on an inspection of them , and the col- lector's classification should not be taken as conclusive . The goods were rags and as such entitled to free entry under ...
Página 56
... classification . If merchandise is refer- red to in more than one paragraph of the tariff act , it should be classified under that paragraph which in specific terms refers to it . The purpose for which mer- chandise may be imported does ...
... classification . If merchandise is refer- red to in more than one paragraph of the tariff act , it should be classified under that paragraph which in specific terms refers to it . The purpose for which mer- chandise may be imported does ...
Página 60
... classification of im- ported merchandise is to ascertain ( 1 ) whether the article is distinctly and defi- nitely named in the law ; ( 2 ) whether it is distinctly and definitely described ; ( 3 ) its chief use , and ( 4 ) what article ...
... classification of im- ported merchandise is to ascertain ( 1 ) whether the article is distinctly and defi- nitely named in the law ; ( 2 ) whether it is distinctly and definitely described ; ( 3 ) its chief use , and ( 4 ) what article ...
Página 61
... classification of the goods . Simpson - Crawford Company v . United States , United States Circuit Court , Southern District of New York , May 22 , 1909. Suit 5115. Appeal by importers from decision of Board of General Appraisers ...
... classification of the goods . Simpson - Crawford Company v . United States , United States Circuit Court , Southern District of New York , May 22 , 1909. Suit 5115. Appeal by importers from decision of Board of General Appraisers ...
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Términos y frases comunes
Abstract aluminum amended antimony Appeal by importer Appls assessed Board affirmed Board of United bottles cent ad valorem chief value Circuit Court classification Court of Appeals Court of Customs Cust customs administrative act Customs Appeals Decision affirmed Decision in favor decision of Board Decision reversed domestic tax-paid alcohol Drawback on automobiles Drawback on medicinal Drawback on-Continued dutiable under paragraph exported extended to cover free entry free of duty glass Government graph imported raw sugar importer from decision importers from Board invoice jewelry July July 15 June June 13 June 22 leather machines medicinal preparations metal Panama hats paper paragraph 448 properly dutiable protest provision in paragraph rate of duty reappraisement revoked Second Circuit section 28 Sept similitude Southern District specially provided steel suit tariff act United States Circuit United States Court valorem under paragraph wood pulp yarn York City
Pasajes populares
Página 199 - ... Manufacture implies a change, but every change is not manufacture, and yet every change in an article is the result of treatment, labor, and manipulation. But something more is necessary, as set forth and illustrated in Hartranft v.
Página 490 - On cloths, knit fabrics, and all manufactures of every description made wholly or in part of wool, not specially provided for in this Act...
Página 178 - ... cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty...
Página 368 - ... a duly certified invoice shall be alike applicable to merchandise entered by a pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary of the Treasury. The duty shall not, however, be assessed in any case upon an amount less than the entered value...
Página 451 - States shall likewise be, and shall continue during the term of this convention, preferential in respect to all like imports from other countries.
Página 433 - ... on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "component material of chief value,
Página 451 - Cuba, of the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on December 11, 1902, or...
Página 109 - ... cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draught.
Página 175 - That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof...
Página 663 - Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates.