Legal Opinion

Reilly v. United States

United States Customs Court

Decided December 10, 1959No. 63586; protests 280452-K(A) and 301972-K (New York)Published

1Opinion of the Court

Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of studs and nails similar in all material respects to those the subject of Fastening Devices, Inc., et al. v. United States (40 Cust. Ct. 345, C.D. 2004), the merchandise was held dutiable as follows: (1) The items marked “A” at 15 percent under the provision in paragraph 332, as modified, supra, for machined studs; (2) the items marked “B” at two-tenths of 1 cent per pound under the provision in paragraph 331, as modified, supra, for nails, made of iron or steel wire, not less than 1 inch in length nor…

2Cases cited1 opinion

  1. Fastening Devices, Inc. v. United StatesUnited States Customs Court · 1958

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