Legal Opinion

Keepnews Co. v. United States

United States Customs Court

Decided September 8, 1965No. C.D. 2569PublishedCited by 2 opinions

1Opinion of the Court

Richardson, Judge:

The merchandise involved in this case consists of porcelain articles described on the invoices as vases, candelabra, trays, fruit bowls, centerbowls, and 'baskets. It originated in the Soviet-occupied zone of Germany and was exported from West Germany in October and November 1960. It was assessed with duty at 70 per centum ad valorem under paragraph 212 of the Tariff Act of 1930 as vitrified ware, not specially provided for, decorated. It is claimed in the amended protest that it is properly dutiable at 20 per centum ad valorem under paragraph 1547(a) of the Tariff Act of…

2Cases cited8 opinions

  1. United States v. Baumgarten & Co.Court of Customs and Patent Appeals · 1911
  2. Ebeling & Reuss Co. v. United StatesUnited States Customs Court · 1958
  3. F. Lunning, Inc. v. United StatesUnited States Customs Court · 1957
  4. Marshall Field & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  5. Lea's v. United StatesUnited States Customs Court · 1958

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3Cited by2 opinions

  1. St. John v. United StatesUnited States Customs Court · 1970
  2. Descoware Corp. v. United StatesUnited States Customs Court · 1969

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