Legal Opinion

L. Heller & Son (Inc.) v. United States

Court of Customs and Patent Appeals

Decided November 30, 1932No. 3534Published

1Opinion of the CourtLenroot, Judge

This is an appeal from a judgment of the United States Customs Court overruling the protest of appellant and holding certain solid, *258imitation-pearl beads, loosely strung, to be dutiable at one-half of one cent per inch and 60 per centum ad valorem under paragraph 1503 of the Tariff Act of 1930, thereby sustaining the classification made by the collector.

Appellant’s protest reads as follows:

Protest is hereby made against your decision in assessing duty of 60% plus one-half of one cent per inch under paragraph 1503, on the following shipment: S/S Olympic — 6/18/30.

Entry number Date of entry…

2Cases cited1 opinion

  1. United States v. Mills & Gibb Corp.Court of Customs and Patent Appeals · 1925

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