Legal Opinion

John Heathcoat & Co. v. United States

United States Customs Court

Decided October 11, 1945No. C. D. 956Published

1Opinion of the Court

Ekwall, Judge:

A quantity of merchandise described on the invoices as rayon nets and rayon nets in the gray was imported at the port of New York and assessed with duty at 65 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930 as modified by the trade agreement with Great Britain (T. D. 49753). The paragraph, as so modified, provides for:

Nets and nettings made on the bobbinet machine, hot embroidered:

Wholly or in chief value of rayon or other synthetic textile * * * .

*118Before this modification the paragraph provided, among Other things, for:

* * *' all fabrics and articles…

2Cases cited2 opinions

  1. Bullocks, Inc. v. United StatesUnited States Customs Court · 1941
  2. Joseph Schmidt, Inc. v. United StatesUnited States Customs Court · 1942

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