Legal Opinion

David E. Schwab & Co. v. United States

United States Customs Court

Decided November 1, 1961No. 66184; protests 59/8596, 59/31179, and 59/33837 (New York)PublishedCited by 2 opinions

1Opinion of the Court

Ford, Judge:

The suits listed above challenge the action of the collector in classifying certain imported merchandise as lace wearing apparel and assessing duty thereon at the rates of 45 per centum ad valorem or 42% per centum ad valorem under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, or the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, depending upon the date of entry.

Plaintiff…

2Cases cited3 opinions

  1. Elvic Import Corp. v. United StatesUnited States Customs Court · 1957
  2. Tiedeman & Sons v. United StatesCourt of Customs and Patent Appeals · 1917
  3. Van Raalte v. United StatesCourt of Customs and Patent Appeals · 1916

3Cited by2 opinions

  1. David E. Schwab Co. v. United StatesCourt of Customs and Patent Appeals · 1966
  2. David E. Schwab Co. v. United StatesUnited States Customs Court · 1965

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