Legal Opinion
R. W. Smith & Co. v. United States
United States Customs Court
Decided June 28, 1976No. C.D. 4663; Court Nos. 71-10-01250 and 71-10-01251 on spring clothespinsPublishedCited by 1 opinion
1Opinion of the Court
Maletz, Judge:
The above actions, which are before the court on cross-motions for summary judgment, are hereby ordered consolidated pursuant to rule 10.3(a) inasmuch as they involve the same plaintiff-importer, the same merchandise and the same issues of law.
The merchandise in question consists of spring clothespins assessed with duty at 20 cents per gross under paragraph 412 of the Tariff Act of 1930, pursuant to Presidential Proclamation No. 3211.
Entry 2686-H,' the subject of Court No. 71-10-01250, which we shall consider first, was liquidated on November 22, 1961 by the collector of customs…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Stoll v. GottliebSupreme Court of the United States · 1938
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Belwith International, Ltd. v. United StatesUnited States Court of International Trade · 1981