Legal Opinion

Nichimen Co. v. United States

United States Customs Court

Decided April 16, 1974No. C.D. 4514; Court No. 67/50788PublishedCited by 1 opinion

1Opinion of the Court

Watson, Judge:

This case involves merchandise which is 'both literally and figuratively on the borderline of the claimed provision for “golf equipment.” The merchandise consists of netting specially cut to size for use on certain golf driving ranges, either to guard against injury to persons or property in adjacent areas or to contain the flight of the golf ball.

The imported merchandise was classified as net articles not specially provided for pursuant to item 386.05 of the TSUS and. assessed with duty at the rate of 50 per centum ad valorem. Plantiff claims classification as other golf…

2Cases cited3 opinions

  1. American Astral Corp. v. United StatesUnited States Customs Court · 1969
  2. International Distributors, Inc. v. United StatesUnited States Customs Court · 1966
  3. J. Gerber & Co. v. United StatesUnited States Customs Court · 1970

3Cited by1 opinion

  1. Newman Importing Co. v. United StatesUnited States Customs Court · 1976

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API