Legal Opinion
Millmaster International Inc., Millmaster International Corp. v. The United States
Court of Customs and Patent Appeals
Decided September 3, 1970No. Customs Appeal 5337PublishedCited by 17 opinions
1Opinion of the Court
JONES, Senior Judge.*
This reappraisement appeal involves an industrial chemical, thiourea, produced in West Germany and imported into the United States.
The chemical was specified on the final list of the Secretary of the Treasury in 93 Treas. Dec. 14, T.D. 54521, as required by the Customs Simplification Act of *8131956, 91 Treas. Dec. 295, T.D. 54165. Therefore its value must be determined under section 402 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, 74 Treas. Dec. 17, T.D. 49646, and redesignated in the Customs Simplification Act of 1956.
The appraiser…
2Cases cited5 opinions
- Johnson v. ZerbstSupreme Court of the United States · 1938
- Brooklyn Savings Bank v. O'NeilSupreme Court of the United States · 1945
- Shutte v. ThompsonSupreme Court of the United States · 1873
- Jones v. SnappTennessee Supreme Court · 1851
- Millmaster International, Inc. v. United StatesUnited States Customs Court · 1967
3Cited by17 opinions
- EVCCO Leasing Corp. v. Ace Trucking Co.Court of Appeals for the Third Circuit · 1987
- Jennings Water, Inc. v. City of North Vernon, Ind.District Court, S.D. Indiana · 1988
- Former Employees of Quality Fabricating, Inc. v. United States Dep't of LaborUnited States Court of International Trade · 2004
- Dana Perfumes Corp. v. United StatesCourt of Customs and Patent Appeals · 1975
- Nichols & Co., Inc. v. United StatesUnited States Customs Court · 1978
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