Legal Opinion

Protest 114979-K of Pacific Customs Brokerage Co.

United States Customs Court

Decided January 31, 1947No. 51547Published

1Opinion of the Court

Lawrence, Judge:

The articles in controversy are invoiced as “SSA 108 50 Worm Gear Ball Races.” Duty was levied thereon at 8 cents per pound and 35 percent ad valorem under paragraph 321 of the Tariff Act of 1930, that being the reduced rate of duty applicable to “metal ball or roller bearings, and parts thereof, whether finished or unfinished, for whatever use intended,” as' provided in the trade agreement between the United States and Sweden, effective August 5, 1935, 68 Treas. Dec. 19, T. D. 47785. Plaintiff claims said merchandise to be properly entitled to free entry under the provision…

2Cases cited4 opinions

  1. Marriott v. BruneSupreme Court of the United States · 1850
  2. Joseph Dixon Crucible Co. v. United StatesUnited States Customs Court · 1945
  3. Schelling v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Norma Co. of America v. United StatesCourt of Customs and Patent Appeals · 1915

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