Legal Opinion
Marmax Trading Corp. v. United States
United States Customs Court
Decided April 11, 1967No. C.D. 2955PublishedCited by 5 opinions
1Opinion of the Court
Rao, Chief Judge:
The merchandise involved in these cases, consolidated at the trial, consists of plastic cases or containers for drills, bits, chisels, and other hand tools, imported from Japan on various dates in 1959. The classification of the tools is not involved. The cases were assessed with duty at 20 per centum ad valorem under paragraph 1531 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, pursuant to paragraph 1559(a) of said act, as amended by the Customs Simplification Act of 1954, by similitude to leather cases.…
2Cases cited17 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- Murphy v. ArnsonSupreme Court of the United States · 1878
- F. B. Vandegrift & Co. v. United StatesUnited States Customs Court · 1966
- Catton, Neill & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
- United States v. GodillotCourt of Customs and Patent Appeals · 1912
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hi Test Twist Drill Works, Inc. v. United StatesUnited States Customs Court · 1968
- Marman Trading Corp. v. United StatesUnited States Customs Court · 1968
- Marmax Trading Corp. v. United StatesUnited States Customs Court · 1968
- Marmax Trading Corp. v. United StatesUnited States Customs Court · 1969
- National Silver Co. v. United StatesUnited States Customs Court · 1971