Digest of Decisions of the Treasury Department (customs) Board of U.S. General Appraisers: And U.S. Court of Customs Appeals, Rendered During Calendar Years 1908 to 1915 (both Inclusive) Under the Acts of Congress, with Decisions of United States Courts in Customs Cases
U.S. Government Printing Office, 1917 - 934 páginas
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Abstract allowance amended American applied Appls Appraisers artificial assessed August automobile Board of United bond bottles cent ad valorem chief value Circuit Court claimed classification cloth collector colored composed condition containing cotton Court of Customs cover Cust Customs Appeals Decision affirmed Decision reversed designation Drawback dutiable under paragraph duty effect entry evidence exported extended fabrics fact filed fish followed fruit glass Government graph held imitation importers from Board invoice iron July June known lead leather machines manufactured March material meaning medicinal merchandise metal officers Panama plates port powder preparations printed produced properly protest provision question refined regulations Sept silk Southern District specially specific statute steel stones sugar suit taken tariff act term United States Circuit United States Court valorem under paragraph wholly wood York City
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 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.