Legal Opinion

Koscherak Bros. v. United States

United States Customs Court

Decided April 29, 1942No. C. D. 625PublishedCited by 3 opinions

1Opinion of the Court

Oliver, Presiding Judge:

The merchandise involved in the suits at bar consists of certain glassware 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 amended by the trade agreement with Czechoslovakia, published in T. D. 49458, and is claimed to be properly dutiable at the rate of 45 per centum ad valorem under paragraph 218 (d), as amended by the same trade agreement.

The competing provisions as set forth in T. D. 49458, supra, read as follows:

Tariff Act of 1930 paragraph Description of articles Rate of duty

218 (d) All…

2Cases cited1 opinion

  1. United States v. BokerCourt of Customs and Patent Appeals · 1915

3Cited by3 opinions

  1. William Adams, Inc. v. United StatesUnited States Customs Court · 1966
  2. Crownford China Co. v. United StatesUnited States Customs Court · 1951
  3. Prill Silver Co. v. United StatesUnited States Customs Court · 1953

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