Legal Opinion

Thorens, Inc. v. United States

United States Customs Court

Decided May 17, 1944No. C. D. 853Published

1Opinion of the Court

Kincheloe, Judge:

This is a suit against tbe United States brought by plaintiff for the recovery of certain duty alleged to have been improperly assessed by the collector of customs at the port of New York on certain lithographically printed calendars of Swiss scenes, which are represented by exhibit 1.

The said calendars were classified by the collector as lithographically printed articles not over 12/1000 of an inch in thickness, and were accordingly assessed for duty at the rate of 30 cents per pound under paragraph 1406 of the Tariff Act of 1930. They are claimed to be properly dutiable at…

2Cases cited2 opinions

  1. Nippon Yusen Kaisha v. United StatesCourt of Customs and Patent Appeals · 1923
  2. Hensel v. United StatesCourt of Customs and Patent Appeals · 1913

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