Legal Opinion

Hirschman v. United States

United States Customs Court

Decided August 4, 1960No. C.D. 2196Published

1Opinion of the Court

DiohaRdson, Judge:

In this action, plaintiff seeks to recover an amount claimed to have been illegally assessed and collected as customs duties on an importation of reptile skins exported from Brazil and entered at the port of Hew York.

The involved entry was liquidated on August 10, 1956. Part of the merchandise appears to have been classified in liquidation as reptile leather and assessed with duty at 15 per centum ad valorem under 19 U.S.C.A., section 1001, paragraph 1530 (c) and (g) (paragraph 1530 (c) and (g), Tariff Act of 1930), as amended, and part as manufactures of reptile leather or…

2Cases cited4 opinions

  1. T. S. Kennedy Co. v. United StatesUnited States Customs Court · 1939
  2. Ludlow Manufacturing & Sales Co. v. United StatesUnited States Customs Court · 1948
  3. Phil. B. Bekeart Co. v. United StatesUnited States Customs Court · 1944
  4. Goldstein v. United StatesUnited States Customs Court · 1958

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