Legal Opinion

Simon v. United States

United States Customs Court

Decided July 26, 1965No. C.D. 2558PublishedCited by 34 opinions

1Opinion of the Court

Nichols, Judge:

Tlie merchandise involved in this case consists of rush bags or baskets and maize or com husk bags or baskets. The articles were imported from Yugoslavia on various dates between September 15, 1954, and November 9, 1955, inclusive. They were assessed with duty at 25 per centum ad valorem under paragraph 411 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, by virtue of the similitude clause in paragraph 1559, as amended by the Customs Simplification Act of 1954, T.D. 53599, as baskets and bags, wholly or in chief value of straw,…

2Cases cited19 opinions

  1. Stoner v. United StatesUnited States Customs Court · 1959
  2. Transcontinental Seed, Inc. v. United StatesUnited States Customs Court · 1952
  3. Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1960
  4. Davis Turner & Co. v. United StatesUnited States Customs Court · 1944
  5. Shell Oil Co. v. United StatesUnited States Customs Court · 1965

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

3Cited by34 opinions

  1. 3v, Inc. v. United StatesUnited States Court of International Trade · 1999
  2. Friedman v. United StatesUnited States Customs Court · 1967
  3. Thornley & Pitt Misco, Inc. v. United StatesUnited States Customs Court · 1967
  4. Wilshire Industries, Inc. v. United StatesUnited States Customs Court · 1970
  5. Cengar U. S., Inc. v. United StatesUnited States Customs Court · 1969

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

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