Legal Opinion

Protest 800468-G of Foxboro Co.

United States Customs Court

Decided December 14, 1944No. 49868PublishedCited by 4 opinions

1Opinion of the Court

Kincheloe, Judge:

This suit has reference to an importation of merchandise invoiced as “1,000 iron bottles of quicksilver,” from Spain. The net weight of quicksilver in each bottie is given as 34.5 kilos, and the gross weight as 40 kilos. The quicksilver in the bottles was assessed for duty under the specific provision therefor in paragraph 386, Tariff Act of 1930, at the rate of 25 cents per pound, and the iron containers were assessed for duty separately under paragraph 397 of said act, as manufactures of metal, not specially provided for, at the rate of 45 percent ad valorem.

The protest as…

2Cited by4 opinions

  1. Norman G. Jensen, Inc. v. United StatesUnited States Customs Court · 1954
  2. Pacific Coast Borax Co. v. United StatesUnited States Customs Court · 1959
  3. Impact Container Corp. v. United StatesUnited States Customs Court · 1965
  4. Impact Container Corp. v. United StatesUnited States Customs Court · 1967

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