Legal Opinion

Southwestern Electric Co. v. United States

United States Customs Court

Decided March 1, 1967No. C.D. 2906PublishedCited by 3 opinions

1Opinion of the Court

Rao, Chief Judge:

The merchandise involved in these protests, which have been consolidated for trial, consists of battery-operated night lamps, imported with batteries enclosed, with one light bulb and three different colored globes. The items were classified, as an entirety, as household utensils, wholly or in chief value of other base metal, under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and assessed with duty at the rate of 17 per centum ad valorem.

Pla…

2Cases cited4 opinions

  1. Torch Mfg. Co. v. United StatesUnited States Customs Court · 1966
  2. Silvine Importers, Inc. v. United StatesUnited States Customs Court · 1966
  3. United Merchandising Corp. v. United StatesUnited States Customs Court · 1962
  4. John A. Steer Co. v. United StatesUnited States Customs Court · 1964

3Cited by3 opinions

  1. American Express Co. v. United StatesUnited States Customs Court · 1968
  2. Prestigeline v. United StatesUnited States Customs Court · 1975
  3. Southwestern Electric Co. v. United StatesUnited States Customs Court · 1968

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