American Import Co. v. United States
United States Customs Court
1Opinion of the Court
Mollison, Judge:
The merchandise the subject of tills protest consists of woven rattancore or reed cornucopias, which were assessed with duty at the rate of 50 per centum ad valorem under the provision in paragraph 411 of the Tariff Act of 1930 for “baskets * * * wholly or in chief value of * * * wood * * * not specially provided for.” Various claims are made in the protest as filed and by amendment thereof, but the only claim pressed by the plaintiff is that for duty at the rate of 16% per centum ad valorem under paragraph 412 of the said act, as modified by T.D. 52373 and T.D. 52476 for…
2Cases cited2 opinions
- United States v. Byrnes & Co.Court of Customs and Patent Appeals · 1921
- Morimura Bros v. United StatesCourt of Customs and Patent Appeals · 1917
3Cited by2 opinions
- Royal Cathay Trading Co. v. United StatesUnited States Customs Court · 1966
- International Artware Corp. v. United StatesUnited States Customs Court · 1970