Legal Opinion

A. L. Liebman & Son, Inc. v. United States

United States Customs Court

Decided August 7, 1970No. C.D. 4059PublishedCited by 4 opinions

1Opinion of the Court

Newman, Judge:

These two consolidated protests involve the proper rate of duty on merchandise invoiced as “Steel Spade Bolts,” and imported from Japan during the period from January through April 1966. In two of the four entries covered by the protests the merchandise was classified by the Government as fittings and mountings suitable for furniture under item 647.03 of the Tariff Schedules of the United States (TSUS), while in the other two entries the same merchandise was classified as “Other” articles of iron or steel under item 657.20, TSUS. All four entries were liquidated at the rate of…

2Cases cited6 opinions

  1. Heads & Threads, Division of MSL Industries, Inc. v. United StatesUnited States Customs Court · 1968
  2. John L. Westland & Son, Inc. v. United StatesUnited States Customs Court · 1959
  3. Winter, Wolff & Co. v. United StatesUnited States Customs Court · 1965
  4. Morris Supply Co. v. United StatesUnited States Customs Court · 1964
  5. Sprouse-Reitz Co. v. United StatesUnited States Customs Court · 1942

1 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Marubeni America Corp. v. United StatesUnited States Court of International Trade · 1995
  2. Atlas Copco North America, Inc. v. United StatesUnited States Court of International Trade · 1993
  3. Rocknel Fastener, Inc. v. United StatesUnited States Court of International Trade · 2000
  4. Andrew Fisher Cycle Co. v. United StatesUnited States Customs Court · 1973

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