Legal Opinion

Ultra Ray Pearl Essence Corp. v. United States

United States Customs Court

Decided May 29, 1961No. C.D. 2260PublishedCited by 1 opinion

1Opinion of the Court

WilsoN, Judge:

The merchandise in the case at bar consists of certain “pearl essence,” which was assessed with duty at the rate of Sy2 cents per pound and 25 per centum ad valorem under paragraph 27(a) (4) and (5) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, supplemented by T.D. 52820, under the provision therein for “All mixtures, including solutions, consisting in whole or in part of any of the products provided for in subdivision (1), (2), or (3) of paragraph 27(a), Tariff Act of 1930 (except sheep dip and…

2Cases cited4 opinions

  1. United States v. Aetna Explosives Co.Supreme Court of the United States · 1921
  2. Aetna Explosives Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  3. American Bitumuls & Asphalt Co. v. United StatesUnited States Customs Court · 1960
  4. Collin v. United StatesUnited States Customs Court · 1944

3Cited by1 opinion

  1. Norton & Ellis, Inc. v. United StatesUnited States Customs Court · 1964

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