Legal Opinion

Genender Wholesale v. United States

United States Court of International Trade

Decided May 7, 1981No. Court No. 76-5-01171PublishedCited by 5 opinions

1Opinion of the Court

Boe, Judge:

The merchandise constituting the subject matter of the within cause of action consists of watch cases imported from Hong Kong and entered at the port of Chicago, Illinois in September 1974.

Upon liquidation the imported merchandise was classified as watch cases “containing gold” and assessed with duty under item 720.24, TSUS, providing in pertinent part:

Schedule 7, Part 2, Subpart E:

Watch cases and parts thereof:

Not wholly and not almost wholly of gold or platinum or of both gold and platinum:

Wholly or in part of silver; or containing gold or platinum; or set, or prepared to be set,…

2Cases cited2 opinions

  1. United States v. Cavalier Shipping Co.Court of Customs and Patent Appeals · 1973
  2. United States v. Aceto Chemical Co.Court of Customs and Patent Appeals · 1977

3Cited by5 opinions

  1. Bantam Travelware, Division of Peter's Bag Corp. v. United StatesUnited States Court of International Trade · 1987
  2. Genender Wholesale v. United StatesCourt of Customs and Patent Appeals · 1982
  3. Bantam Travelware, Division of Peter's Bag Corp. v. United StatesUnited States Court of International Trade · 1987
  4. C. Itoh & Co. America v. United StatesCourt of Customs and Patent Appeals · 1982
  5. Genender Wholesale v. United StatesCourt of Customs and Patent Appeals · 1982

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