Legal Opinion

Holmes v. United States

United States Customs Court

Decided February 11, 1958No. C. D. 1966PublishedCited by 1 opinion

1Opinion of the Court

Rao, Judge;

Plaintiff in this case -protests the action of the collector of customs in classifying certain imported paper products as manufactures of paper, not specially provided for, and in assessing duty thereon at the rate of 17K per centum ad valorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the Annecy Protocol to the General Agreement • on Tariffs and Trade, 84 Treas. Dec. 403, T. D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T. D. 52462.

In eight protests, here consolidated for the purposes of trial, it is alleged…

2Cases cited2 opinions

  1. Douglas Paper Co. v. United StatesUnited States Customs Court · 1953
  2. Wesley & Winter, Inc. v. United StatesUnited States Customs Court · 1954

3Cited by1 opinion

  1. Border Brokerage Co. v. United StatesUnited States Customs Court · 1959

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