Legal Opinion

Kessler v. United States

United States Customs Court

Decided December 24, 1969No. C.D. 3944PublishedCited by 1 opinion

1Opinion of the Court

E®, Judge:

The merchandise, the subject of this protest, consists of certain blank books imported from Japan in 1964, and referred to in the Special Customs Invoice as GX 119 and GX 120 albums. It was classified under item 256.60 of the Tariff Schedules of the United States as autograph, photograph, postage-stamp, post-card and scrap albums, and was assessed with duty at 13.5 per centum ad valorem. Plaintiffs maintain that the merchandise is more specifically provided for under item 256.58 of the Tariff Schedules of the United States, which covers bound blank books, other than diaries,…

2Cases cited2 opinions

  1. Los Angeles Tile Jobbers, Inc. v. United StatesUnited States Customs Court · 1969
  2. United States v. EcksteinCourt of Customs and Patent Appeals · 1912

3Cited by1 opinion

  1. Brooks Bros. v. United StatesUnited States Customs Court · 1972

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