Legal Opinion

Forstner Chain Corp. v. United States

United States Customs Court

Decided July 31, 1957No. 61094; protest 273013-K (New York)Published

1Opinion of the Court

Oliver, Chief Judge:

This protest relates to certain so-called spring rings, 18 millimeters in diameter, which were assessed with duty at the rate of 65 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T. D. 51802, supplemented by T. D. 51898, .as parts of articles, designed to be carried on or about or attached to the person. Paragraph 1527 (c) (2), as modified, supra, so far as pertinent, reads as follows:

Articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, such as and…

2Cases cited6 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. United States v. Horstmann Co.Court of Customs and Patent Appeals · 1927
  3. United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1915
  4. Lent v. United StatesCourt of Customs and Patent Appeals · 1911
  5. United States v. Kastor & Bros.Court of Customs and Patent Appeals · 1927

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