Legal Opinion

W. A. Force & Co. v. United States

United States Customs Court

Decided March 16, 1950No. C. D. 1222PublishedCited by 8 opinions

1Opinion of the Court

LawreNce, Judge:

This cause of action presents for our determination the proper classification under the Tariff Act of 1930 of certain articles invoiced as “112 HC fount sets” imported from England.

The merchandise in controversy was classified by the collector of customs at New York as entireties and placed within the provision of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397) for articles or wares not specially provided for, composed wholly or in chief value of metal, duty being assessed thereon at the rate of 45 per centum ad valorem.

The principal contention of…

2Cases cited12 opinions

  1. Massachusetts v. MellonSupreme Court of the United States · 1923
  2. Louisiana v. McAdooSupreme Court of the United States · 1914
  3. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  4. United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
  5. Lutz v. MagoneSupreme Court of the United States · 1894

7 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Hughes Fawcett, Inc. v. United StatesUnited States Customs Court · 1952
  2. Chadwick-Miller Importers, Inc. v. United StatesUnited States Customs Court · 1967
  3. Wilshire Industries, Inc. v. United StatesUnited States Customs Court · 1970
  4. Better Houseware Co. v. United StatesUnited States Customs Court · 1958
  5. Asam Manufacturing Co. v. United StatesUnited States Customs Court · 1956

3 more not listed; retrieve them via the Exa API.

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