Legal Opinion

Magnin v. United States

United States Customs Court

Decided December 31, 1952No. 57011; protest 137780-K (San Francisco)PublishedCited by 1 opinion

1Opinion of the Court

Oliver, Chief Judge:

This case relates to several items of glass that were classified as decorated glass under paragraph 218 (f) of the Tariff Act of 1930 which reads as follows:

Table and kitchen articles and utensils, and all articles of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sandblasted, silvered,…

2Cases cited2 opinions

  1. United States v. BlumenthalCourt of Customs and Patent Appeals · 1926
  2. International Clearing House of New York, Inc. v. United StatesUnited States Customs Court · 1938

3Cited by1 opinion

  1. Mutual Trading Co. v. United StatesUnited States Customs Court · 1966

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