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Legal Opinion

A. L. Erlanger Co. v. United States

United States Customs Court

Decided December 9, 1955No. C. D. 1742PublishedCited by 8 opinions

1Opinion of the Court

Ford, Judge:

The merchandise the subject of this protest was classified by the collector as “Rayon staple fibre, filaments not exceed*190ing 30" in length, other than waste,” and duty was levied thereon at the rate of 20 per centum ad valorem under paragraph 1302 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at 5 per centum ad valorem under said paragraph 1302, as modified, supra, as “Waste of rayon or other synthetic textile, except waste wholly or in chief value of…

2Cases cited7 opinions

  1. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  2. Patton v. United StatesSupreme Court of the United States · 1895
  3. Seeberger v. CastroSupreme Court of the United States · 1894
  4. Ishimitsu Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  5. Salomon Bros. & Co. v. United StatesCourt of Customs and Patent Appeals · 1912

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Dolliff v. United StatesUnited States Customs Court · 1958
  2. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1966
  3. E. Dillingham, Inc. v. United StatesUnited States Customs Court · 1973
  4. Alintex, Inc. v. United StatesUnited States Customs Court · 1965
  5. A. L. Erlanger Co. v. United StatesUnited States Customs Court · 1956

3 more not listed; retrieve them via the Exa API.

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