Legal Opinion

Jensen v. United States

United States Customs Court

Decided June 20, 1974No. C.D. 4549; Court No. 69/36576 and Court Nos. 69/20013, etcPublished

1Opinion of the Court

Richakdson, Judge:

The merchandise in these cases which were tried jointly is described on the invoices as “Studs” [69/36576] and as “Self-Locking Pannel Nut” [69/20013]. The merchandise was exported from Japan between March 1968 and October 1969 and classified in liquidation upon entry at the port of Los Angeles, California under TSUS item 646.42 as base metal fasteners or holders (except nuts) used with screws, bolts, or studs, at the duty rate of 15 or 17 fer centum, ad valorem, depending upon the date of entry. It is claimed by the plaintiffs-importers that the merchandise should be…

2Cases cited7 opinions

  1. John S. Connor, Inc. v. United StatesUnited States Customs Court · 1965
  2. Hirsch v. United StatesCourt of Customs and Patent Appeals · 1913
  3. Broadway-Hale Stores, Inc. v. United StatesUnited States Customs Court · 1969
  4. Freni v. United StatesUnited States Customs Court · 1968
  5. Friedman v. United StatesUnited States Customs Court · 1965

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