Legal Opinion

Adolco Trading Co. v. United States

United States Customs Court

Decided November 29, 1973No. C.D. 4487; Court Nos. 68/65804PublishedCited by 8 opinions

1Opinion of the Court

Rao, Judge:

The merchandise involved in these cases, consolidated for trial, is described on the entry papers as “shopping bags.” It was imported from Japan, Hong Kong, and Taiwan between March 1968 through July 1970 and was entered at the port of New York.

*147Tbe merchandise was classified under item 706.60, Tariff Schedules of the United States, at 20 per centum ad valorem, as luggage of plastics. It is claimed to be dutiable under item 774.60, as modified by Presidential Proclamation No. 3822, T.D. 68-9, as articles of plastics, not specially provided for, at various rates depending upon the…

2Cases cited8 opinions

  1. Nomura (America) Corp. v. The United StatesCourt of Customs and Patent Appeals · 1971
  2. United States v. HannevigCourt of Customs and Patent Appeals · 1920
  3. Joanna Western Mills Co. v. United StatesUnited States Customs Court · 1970
  4. R. H. MacY & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
  5. United Merchants, Inc. v. United StatesCourt of Customs and Patent Appeals · 1972

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

3Cited by8 opinions

  1. Totes, Inc. v. United StatesUnited States Court of International Trade · 1994
  2. United States v. J. E. Mamiye & Sons Inc.Court of Customs and Patent Appeals · 1981
  3. Baylis Bros. v. United StatesUnited States Customs Court · 1975
  4. Mohawk Recreation Products, Inc. v. United StatesUnited States Customs Court · 1976
  5. Overseas Mailman, Inc. v. United StatesUnited States Customs Court · 1979

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

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