Legal Opinion

Rhodes v. United States

United States Customs Court

Decided May 8, 1951No. 55525; protest 152862-K (New York)PublishedCited by 3 opinions

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of this protest consists of 7,914 bags of unmanufactured pumice stone which was imported from Italy. It was invoiced at a unit price of US $7.50 per 1,000 kilograms, which is extended on the invoice to a total of $3,187.50. The weight shown on the invoice is 425,000 kilos.

A notation in indelible pencil appears on the invoice “1/100/206,” evidently placed there by the entrant, in accordance with the provisions of section 8.21(6), of the Customs Regulations of 1943, indicating a claimed classification under paragraph 206 of the Tariff Act of 1930 at…

2Cases cited3 opinions

  1. United States v. Tampa Box Co.Court of Customs and Patent Appeals · 1928
  2. Peabody v. United StatesCourt of Customs and Patent Appeals · 1924
  3. The Lace House v. United StatesCourt of Appeals for the Fifth Circuit · 1905

3Cited by3 opinions

  1. United States v. International Importers, Inc.Court of Customs and Patent Appeals · 1968
  2. James H. Rhodes & Co. v. United StatesUnited States Customs Court · 1953
  3. Nimpex International, Inc. v. United StatesUnited States Customs Court · 1969

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