Legal Opinion
First American Artificial Flowers, Inc. v. United States
United States Customs Court
Decided September 16, 1971No. C.D. 4268PublishedCited by 4 opinions
1Opinion of the Court
'Watson, Judge:
This protest places in issue the legality of the liquidation of an entry by the regional commissioner of customs, which liquidation took place thirteen days after appraisement.
The record herein consists of the invoice and entry papers and other documents comprising the official papers. These papers reveal that the importation consists of artificial flowers, trees, foliage, fruits and similar articles, which were classified pursuant to item 748.20 of the Tariff Schedules of the United States at the rate of 28 per centum ad valorem. The importation was entered on January 13,1967.…
2Cases cited7 opinions
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971
- State Wholesale Grocers, an Illinois Corporation, Plaintiffs v. The Great Atlantic & Pacific Tea Company, a New Jersey CorporationCourt of Appeals for the Seventh Circuit · 1958
- United States v. WinnickiCourt of Appeals for the Seventh Circuit · 1945
- New Home Sewing Machine Co. v. United StatesUnited States Customs Court · 1969
- Elston v. Shell Oil CompanyDistrict Court, E.D. Louisiana · 1973
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3Cited by4 opinions
- John v. CARR & SON, INC. v. UNITED STATESUnited States Customs Court · 1972
- Trans-Atlantic Co. v. United StatesUnited States Customs Court · 1971
- Howard Hartry, Inc. v. United StatesUnited States Customs Court · 1971
- John v. CARR & SON, INC. v. UNITED STATESUnited States Customs Court · 1972