Legal Opinion

Nahrgang v. United States

United States Customs Court

Decided January 4, 1962No. C.D. 2307PublishedCited by 3 opinions

1Opinion of the Court

Olivek, Chief Judge:

The shipments involved herein consist of polished plate glass of various sizes and less than one-half of 1 inch in thickness. It was classified under the specific provision therefor in paragraph 222 of the Tariff Act of 1930, as modified, and assessed with duty thereunder at the appropriate rate according to size. In addition to his classification and assessment under said modified paragraph 222, the collector regarded the glass in question as. “colored” *7and, accordingly, imposed an additional duty of 2per centum ad valorem under paragraph 224 of the Tariff Act of 1930, as…

2Cases cited7 opinions

  1. The MargaretSupreme Court of the United States · 1824
  2. Bemis Bro. Bag v. United StatesCourt of Customs and Patent Appeals · 1922
  3. Heyliger v. United StatesCourt of Customs and Patent Appeals · 1921
  4. United States v. SchrenkCourt of Customs and Patent Appeals · 1917
  5. Balfour v. United StatesCourt of Customs and Patent Appeals · 1922

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3Cited by3 opinions

  1. Victor England Agencies, Inc. v. United StatesUnited States Customs Court · 1963
  2. C. B. Smith Co. v. United StatesUnited States Customs Court · 1970
  3. Nahrgang v. United StatesCourt of Customs and Patent Appeals · 1964

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