Legal Opinion

C. J. Tower & Sons of Niagara, Inc. v. United States

United States Customs Court

Decided March 13, 1962No. C.D. 2320PublishedCited by 5 opinions

1Opinion of the Court

Wilson, Judge:

Tbe merchandise in the case at bar, invoiced as boiled sheepskin scrap wool fiber or boiled wool sheepskin fiber, was *108classified, by virtue of the provisions of paragraph 1559 of the Tariff Act of 1930, as amended, by similitude to “Card * * * waste,” not carbonized, at 9 cents per pound under paragraph 1105 (a) of the said act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739. Plaintiff makes various claims for classification under the tariff act as follows: Directly, at the rate of 31/2 cents per pound as wool flocks under paragraph…

2Cases cited4 opinions

  1. United States v. Imperial Wall Paper Co.Court of Customs and Patent Appeals · 1926
  2. Fairfield Wool Co. v. United StatesUnited States Customs Court · 1954
  3. Walker Services v. United StatesUnited States Customs Court · 1950
  4. Willey Biggin Wool Service, Inc. v. United StatesUnited States Customs Court · 1954

3Cited by5 opinions

  1. Vicki Enterprises, Inc. v. United StatesUnited States Customs Court · 1971
  2. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1963
  3. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1962
  4. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1963
  5. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1962

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