Legal Opinion

Auto Imports, Inc. v. United States

United States Customs Court

Decided March 28, 1963No. C.D. 2390PublishedCited by 1 opinion

1Opinion of the Court

Lawrence, Judge:

In this proceeding, protests 61/8923, 61/13423, 61/13563, and 61/16400 were consolidated for purposes of trial and determination. They relate to merchandise described on the invoices as “emblems,” which the collector of customs classified as articles of iron or steel, not specially provided for, whether partly or wholly manufactured, in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), 'as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was assessed thereon…

2Cases cited1 opinion

  1. United States v. Bosch Magneto Co.Court of Customs and Patent Appeals · 1926

3Cited by1 opinion

  1. James G. Wiley Co. v. United StatesUnited States Customs Court · 1970

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