Legal Opinion

Astra Teading Corp. v. United States

United States Customs Court

Decided November 7, 1963No. C.D. 2420PublishedCited by 5 opinions

1Opinion of the Court

Lawrence, Judge:

An importation described in the entry papers as “Camping Knives” was classified by the collector of customs within the provision for “knives by whatever name known, * * * which have folding or other than fixed blades or attachments,” in paragraph 354 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 354), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and duty was imposed thereon at the rate of 17y2 cents each and 27i/z per centum ad valorem.

Plaintiff relies upon the claim in its protest that said merchandise should be classified in…

2Cases cited3 opinions

  1. United States v. May Department Stores Co.Court of Customs and Patent Appeals · 1928
  2. Paul E. Sernau, Inc. v. United StatesUnited States Customs Court · 1961
  3. Comex Trading Co. v. United StatesUnited States Customs Court · 1939

3Cited by5 opinions

  1. Altieri v. United StatesUnited States Customs Court · 1969
  2. Romicks International, Inc. v. United StatesUnited States Customs Court · 1970
  3. E. M. Stevens Corp. v. United StatesUnited States Customs Court · 1967
  4. Sherriff-Guerringue, Inc. v. United StatesUnited States Customs Court · 1969
  5. Hoyt v. United StatesUnited States Customs Court · 1971

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