Legal Opinion

Protest 116063-K of Leighton

United States Customs Court

Decided October 16, 1946No. 51354PublishedCited by 1 opinion

1Opinion of the Court

Olivf.r, Presiding Judge:

This "case is before us on a rehearing granted on motion of the defendant. The protest was sustained in our decision of March 6, 1946, published as Abstract 50922.

The merchandise was classified as articles composed wholly or in chief value of beads and assessed with duty at the rate of 60 percent ad valorem under the provision therefor in paragraph 1503, Tariff Act of 1930. It was claimed properly dutiable as beads, not specially provided for, at 35 percent ad valorem under the same paragraph.

The case was submitted on a stipulation entered into by counsel providing,…

2Cases cited1 opinion

  1. United States v. MurphyCourt of Customs and Patent Appeals · 1927

3Cited by1 opinion

  1. S. H. Kress & Co. v. United StatesUnited States Customs Court · 1956

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API