Legal Opinion

Close & Stewart v. United States

United States Customs Court

Decided January 8, 1948No. C. D. 1078PublishedCited by 2 opinions

1Opinion of the Court

Kiiícheloe, Judge:

The merchandise here in issue was imported from Mexico and is invoiced as 500 roils ixtle de palma cloth. It was classified and assessed for duty as woven fabrics of vegetable fiber, except cotton, not specially provided for, at 20 per centum ad valorem under paragraph 1010 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T. D. 49753. It is claimed to be dutiable at six-tenths of 1 cent per square yard under the provisions of paragraph 1019 of said act, reading as follows:

Par. 1019. Bagging for cotton, gunny cloth, and similar fabrics,…

2Cases cited3 opinions

  1. United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
  2. Kahlen v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. Bryant & BeineckeCourt of Customs and Patent Appeals · 1920

3Cited by2 opinions

  1. Kahaner v. United StatesUnited States Customs Court · 1968
  2. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1967

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