Legal Opinion

W. N. Proctor Co. v. United States

United States Customs Court

Decided June 5, 1970No. C.D. 4031PublishedCited by 1 opinion

1Opinion of the Court

Donlon, Judge:

Two protests are before the court, consolidated for purposes of trial. There are some procedural matters to be adverted to before proceeding to a decision on the merits.

As originally filed, and timely so, the protest in each case protested liquidation of the duty paid entry of 67 bales of flax tow entered as carded flax tow, processed, other, under TSUS item 304.18, at 8 percent ad valorem, claiming that in fact it was classifiable under item 304.12 with duty at the specific rate of %0 cent per pound. Protesting each such liquidation, the remedy sought was to “have the invoice…

2Cases cited4 opinions

  1. Harley Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Fibrous Glass Products, Inc. v. United StatesUnited States Customs Court · 1969
  3. Studner v. United StatesUnited States Customs Court · 1969
  4. Fyfe v. United StatesUnited States Customs Court · 1969

3Cited by1 opinion

  1. General Methods Corp. v. United StatesUnited States Customs Court · 1970

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