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Legal Opinion

B. L. Lemke & Co. v. United States

United States Customs Court

Decided November 19, 1957No. C. D. 1937PublishedCited by 7 opinions

1Opinion of the Court

Wilson, Judge:

The merchandise here involved was invoiced as “3 Drums Containing Crude Rutin 90/95% Packed in Craet Papee Bags/’ The product was classified by the collector under paragraph 34 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs' and Trade, T. D. 51802, and assessed with duty at the rate of 5 per centum ad valorem as a drug, not specially provided for, which had been advanced in value or condition by processing.

The importation is claimed by the plaintiff to be a crude drug, not advanced in value or condition, properly classifiable as free of duty under the…

2Cases cited6 opinions

  1. United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1912
  2. United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
  3. Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1925
  4. United States v. MerckCourt of Appeals for the Second Circuit · 1895
  5. United States v. GodwinU.S. Circuit Court for the District of Southern New York · 1899

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. B. L. Lemke & Co. v. United StatesUnited States Customs Court · 1959
  2. J. L. Hopkins Co. v. United StatesUnited States Customs Court · 1958
  3. Karl B. Rosen Co. v. United StatesUnited States Customs Court · 1960
  4. Karl B. Rosen, Inc. v. United StatesUnited States Customs Court · 1959
  5. Lemke v. United StatesUnited States Customs Court · 1958

2 more not listed; retrieve them via the Exa API.

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