Legal Opinion

J. Morris & Co. v. United States

United States Customs Court

Decided September 18, 1942No. C. D. 686Published

1Opinion of the Court

Oliver, Presiding Judge:

These two suits were consolidated for ¡the purposes,of trial. They involve certain merchandise described on the invoices as “decoration lamps, crystal star” and which was assessed with duty at the rate of 50 per centum ad valorem under paragraph 218 (f) of the Tariff Act of 1930, as modified by the trade agreement with Czechoslovakia (T. D. 49458) as articles composed in •chief value of colored, cut, or decorated glass, not specially provided for. Plaintiff claims that the merchandise is properly dutiable either at 20 per centum ad valorem under paragraph 229 of the…

2Cases cited2 opinions

  1. B. B. T. Corp. of America v. United StatesCourt of Customs and Patent Appeals · 1928
  2. New York Merchandise Co. v. United StatesUnited States Customs Court · 1939

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