Legal Opinion

Failde v. United States

United States Customs Court

Decided July 11, 1963No. 67894; protest 62/15189 (Tampa)PublishedCited by 1 opinion

1Opinion of the Court

Donlon, J'udge:

The merchandise of this protest consists of carved stone figures, animal heads, and columns, imported from Mexico. It was assessed with duty at 34 per centum ad valorem under paragraph 214 of the Tariff Act of 1930, as modified, as articles in chief value of mineral substances, decorated. The protest recites that application for an allowance for damage, customs Form 4315, was filed and that such application showed that 5 pieces of carved stones (animal heads) and 12 pieces of columns were broken when the importer received the merchandise. What plaintiff protested was the…

2Cases cited4 opinions

  1. Lawder v. StoneSupreme Court of the United States · 1902
  2. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  3. Armour v. United StatesUnited States Customs Court · 1952
  4. Texas Instruments Inc. v. United StatesUnited States Customs Court · 1980

3Cited by1 opinion

  1. Camilo E. Rosello, Inc. v. United StatesUnited States Customs Court · 1969

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