Legal Opinion

Maher-App & Co. v. The United States

Court of Customs and Patent Appeals

Decided December 4, 1969No. Customs Appeal 5324PublishedCited by 7 opinions

1Opinion of the Court

ALMOND, Judge.

Maher-App & Co., et al., importers, appeal from the decision and judgment of the United States Customs Court1 overruling the eight consolidated protests against classification of the imported merchandise by the Collector of Customs for the Port of New Orleans,

*923Louisiana. Involved in the protest are five and eight pound balls- of henequen or sisal twine, described on the invoices as “binder twine,” and assessed with duty at the rate of 15 per centum ad valorem under the provisions for cords and twines in paragraph 1005(b) of the Tariff Act of 1930, as modified by the General…

2Cases cited2 opinions

  1. United States v. Coastwise Steamship & Barge Co.Court of Customs and Patent Appeals · 1919
  2. Independent Cordage Co. v. United StatesUnited States Customs Court · 1939

3Cited by7 opinions

  1. United States v. Carborundum Co.Court of Customs and Patent Appeals · 1976
  2. Aromant Usa, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2012
  3. Pistorino & Co. v. United StatesUnited States Customs Court · 1978
  4. Böhler-Uddeholm Corp. v. United StatesUnited States Court of International Trade · 1996
  5. B. & K. Instruments, Inc. v. United StatesUnited States Customs Court · 1979

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