Legal Opinion
Keer v. United States
United States Customs Court
Decided April 29, 1958No. C. D. 1990PublishedCited by 2 opinions
1Opinion of the Court
La whence, Judge:
An importation, described on the consular invoice as “Cerini” dialysers for the depuration of caustic soda, was classified by the collector of customs as articles in chief value of metal in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was assessed thereon at the rate of 22% per centum ad valorem.
Plaintiff relies upon the claim in its protest that the dialysers are machines, not specially provided for, in paragraph 372 of said act (19 U. S. C. § 1001,…
2Cases cited4 opinions
- Simon, Buhler & Baumann (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1918
- Durst Mfg. Co. v. United StatesUnited States Customs Court · 1956
- United States v. Van Bourgondien Bros.Court of Customs and Patent Appeals · 1928
- Bacharach Industrial Instrument Co. v. United StatesUnited States Customs Court · 1942
3Cited by2 opinions
- Green Fuel Economizer Co. v. United StatesUnited States Customs Court · 1966
- Race Chemical Equipment Corp. v. United StatesUnited States Customs Court · 1959