Legal Opinion

J. E. Bernard & Co. v. United States

United States Customs Court

Decided June 24, 1958No. C. D. 2011PublishedCited by 4 opinions

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of this protest consists of what is described by the parties as “cane,” which was classified under the provision in paragraph 405 of the Tariff Act of 1930 for wood, unmanufactured, not specially provided for, and assessed with duty at the rate of 10 per centum ad valorem by virtue of the Presidential proclamation reported in T. D. 51802. It is claimed to be entitled to free entry under the provision in paragraph 18.06 of the said act for—

Woods: Sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, india malacca joints, and other…

2Cases cited1 opinion

  1. United States v. BennecheCourt of Customs and Patent Appeals · 1915

3Cited by4 opinions

  1. Rico Import Co. v. United StatesCourt of Customs and Patent Appeals · 1972
  2. Nurserymen's Exchange v. United StatesUnited States Customs Court · 1958
  3. Rico Import Co. v. United StatesUnited States Customs Court · 1970
  4. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1960

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