Legal Opinion

Amity Fabrics, Inc. v. United States

United States Customs Court

Decided May 22, 1969No. C.D. 3828PublishedCited by 1 opinion

1Opinion of the Court

Nao, Chief Judge:

The instant protest relates to an importation of twill back velveteen pile fabric which was classified under item 346.241 of the Tariff Schedules of the United States, and assessed with duty at the rate of 22y2 per centum ad valorem. Plaintiff claims alternatively that said merchandise is dutiable under paragraph 9072 of the Tariff Act of 1930, as modified and supplemented by T.D. 51802 and T.D. 54399, respectively, and as amended by Public Law 86-795,3 at the rate of 11 per centum ad valorem, or “under one or more of the following TSUS items * * * to wit, Items 355.65,…

2Cases cited14 opinions

  1. Field v. ClarkSupreme Court of the United States · 1892
  2. J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
  3. Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
  4. Barr v. United StatesSupreme Court of the United States · 1945
  5. Buttfield v. StranahanSupreme Court of the United States · 1904

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3Cited by1 opinion

  1. Kaplan Products & Textiles, Inc. v. United StatesUnited States Customs Court · 1973

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