Legal Opinion
Louis Weinberg Associates, Inc. v. United States
United States Customs Court
Decided October 1, 1952No. C. D. 1465PublishedCited by 3 opinions
1Opinion of the Court
Olivee, Chief Judge:
Merchandise, invoiced as “Straw Bandings,” was classified as artificial flowers under paragraph 1518 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, supplemented by Presidential proclamation, 83 Treas. Dec. 149, T. D. 51898, carrying a dutiable rate of 45 per centum ad valorem.
Two items are involved. One is described as “116 pieces Pat. No. 1613, 10 yards long, Straw Bandings (Straw c. v.), Natura 1.” The official sample, exhibit 1, shows the item to be of natural straw, consisting of concentric circles…
2Cases cited14 opinions
- Blumenthal v. United StatesCourt of Customs and Patent Appeals · 1926
- Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1916
- Akawa v. United StatesCourt of Customs and Patent Appeals · 1923
- United States v. Gage Bros.Court of Customs and Patent Appeals · 1918
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1920
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3Cited by3 opinions
- Accurate Millinery Co. v. United StatesUnited States Customs Court · 1956
- Boroff-Norman Co. v. United StatesUnited States Customs Court · 1956
- Louis Weinberg Associates, Inc. v. United StatesUnited States Customs Court · 1959