Legal Opinion

Walsh v. United States

United States Customs Court

Decided October 16, 1968No. C.D. 3591PublishedCited by 2 opinions

1Opinion of the Court

Richardson, Judge:

The merchandise the subject of this protest consists of small miscellaneous aircraft parts manufactured by the Curtiss Wright Co. It was imported from Canada on February 29, 1964 and assessed with duty at 10 percent ad valorem under item 694.60, Tariff Schedules of the United States. Plaintiff claims the merchandise is duty free under item 800.00.

The statutes and regulations involved are:

Tariff Schedules of the United States:

Schedule 6. Metals and Metal Products

Aircraft and spacecraft, and parts thereof:

í¡í :Ji íJí # ❖ $ #

694.60 Other parts_10% ad val.

Schedule 8. Special…

2Cases cited1 opinion

  1. Coppersmith v. United StatesUnited States Customs Court · 1963

3Cited by2 opinions

  1. McDonnell Douglas Corp. v. United StatesUnited States Customs Court · 1975
  2. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1974

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