Legal Opinion

Ross v. United States

United States Customs Court

Decided December 3, 1962No. 67238; protest 59/29533 (San Francisco)PublishedCited by 2 opinions

1Opinion of the Court

Foed, Judge:

The merchandise covered by the suit listed above was described on the invoice as “Mini Bachi, 4%”,” and part S-67, consisting of top grill and ash grate of the Mini Bachi, all of which were assessed with duty at the rate of 17 per centum ad valorem under the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108. The items described on the invoice as part S-91, top grill of iron stove, and part S-98, top grill of iron stove, were assessed…

2Cases cited2 opinions

  1. Shoten v. United StatesUnited States Customs Court · 1939
  2. D. E. Sanford Co. v. United StatesUnited States Customs Court · 1959

3Cited by2 opinions

  1. Byrnes v. United StatesUnited States Customs Court · 1966
  2. Stor-All Corp. v. United StatesUnited States Customs Court · 1971

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