Legal Opinion

Protest 71634-K of Greene

United States Customs Court

Decided August 16, 1944No. 49676PublishedCited by 6 opinions

1Opinion of the Court

Keefe, Judge:

The question arises in this case relative to the collector’s assessment of duty upon a certain ring, part of the baggage of the plaintiff, a resident of the United States returning from Mexico, and included in the personal effects of such resident taken out of the United States to such foreign country. The collector assessed duty thereon at the rate of 60 percent ad valorem under paragraph 1527 (a) (1), Tariff Act of 1930, as amended by the trade agreement with France, T. D. 48316. The plaintiff makes the following claim in his protest:

We claim that the goods in question are…

2Cases cited2 opinions

  1. United States v. FuruyaCourt of Customs and Patent Appeals · 1923
  2. Cassity v. United StatesCourt of Customs and Patent Appeals · 1928

3Cited by6 opinions

  1. Carl Matusek Shipping Co. v. United StatesUnited States Customs Court · 1963
  2. Burstrom v. United StatesUnited States Customs Court · 1956
  3. Globe Shipping Co. v. United StatesUnited States Customs Court · 1953
  4. J. D. Richardson Co. v. United StatesUnited States Customs Court · 1947
  5. Keeler v. United StatesUnited States Customs Court · 1957

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