Legal Opinion

Novik & Co. v. United States

United States Customs Court

Decided November 28, 1960No. C.D. 2221PublishedCited by 9 opinions

1Opinion of the Court

WilsoN, Judge:

The merchandise in the case at bar consists of certain bridal headdresses, which were assessed for duty at the rate of 50 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by the Japanese Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, and T.D. 53877, as articles not specially provided for, composed of artificial or ornamental flowers, leaves, stems, or parts thereof. Plaintiff claims the merchandise is properly classifiable under paragraph 1529(a) of the said act, as modified by the supplementary…

2Cases cited3 opinions

  1. Cochran Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. Mottahedeh Creations, Ltd. v. United StatesUnited States Customs Court · 1959
  3. United States v. SearsCourt of Customs and Patent Appeals · 1922

3Cited by9 opinions

  1. Etta Hat Co. v. United StatesUnited States Customs Court · 1965
  2. Etta Hat Co. v. United StatesUnited States Customs Court · 1963
  3. Etta Hat Co. v. United StatesUnited States Customs Court · 1965
  4. Joseph Markovits, Inc. v. United StatesUnited States Customs Court · 1964
  5. Joseph Markovits, Inc. v. United StatesUnited States Customs Court · 1963

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