Legal Opinion
C. J. Tower & Sons of Buffalo, Inc. v. United States
United States Customs Court
Decided November 25, 1972No. C.R.D. 72-11; Court 70/30847-7548PublishedCited by 8 opinions
1Opinion of the Court
MALETZ, Judge:
This case — which comes before the court on cross-motions for judgment on the pleadings pursuant to rule 4.9 1 — involves the dutiable status of imported merchandise that was described on the invoice as composite powder. The import was classified by the government under item 657.50 of the tariff schedules, as modified by T.D. 68-9, as “[a]rticles of nickel, not coated or plated with precious metal” and assessed with duty at the rate of 16 percent ad valorem.
Plaintiff’s claim is that the importation is more specifically provided for under item 620.32, as modified by T.D. 68-9, as…
2Cases cited19 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Empire Electronics Co., Inc. v. United StatesCourt of Appeals for the Second Circuit · 1962
- Ramsouer v. Midland Valley R. Co.Court of Appeals for the Eighth Circuit · 1943
- Brown v. BullockDistrict Court, S.D. New York · 1961
- Dyson v. General Motors CorporationDistrict Court, E.D. Pennsylvania · 1969
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Daewoo International (America) Corp.United States Court of International Trade · 1988
- Clipper Belt Lacer Co., Inc. v. United StatesUnited States Court of International Trade · 1990
- Kahrs International, Inc. v. United StatesUnited States Court of International Trade · 2009
- F. W. Myers & Co. v. United StatesUnited States Customs Court · 1974
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1974
3 more not listed; retrieve them via the Exa API.