Legal Opinion

Ono Trading Co. v. United States

Court of Customs and Patent Appeals

Decided November 4, 1935No. 3869Published

1Opinion of the CourtGraham, Presiding Judge

On June 2 and June 21, 1926, respectively, the appellant imported certain silk goods from Japan, the entries thereof being numbered, respectively, 5972 and 6099. At the time of entry, there was attached to the entry papers, in each case, a typewritten slip purporting to comply with the provisions of section 489, Tariff Act of 1922. The slip in entry No. 5972 is illustrative, and is as follows:

Certificate of Pending Reappraisement on Japanese Tax Issue

It is certified that the entered value of the merchandise mentioned below is higher than the value as defined in the tariff act of 1922, and…

2Cases cited1 opinion

  1. United States v. Iwai & Co.Court of Customs and Patent Appeals · 1929

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