Legal Opinion

International Paint Co. (Calif.), Inc. v. United States

United States Customs Court

Decided March 11, 1970No. C.D. 3977Published

1Opinion of the Court

Watson, Judge:

The merchandise involved in this protest, invoiced as “Antifouling Paste Paint”, was classified under item 403.90 of the Tariff Schedules of the United States at the rate of 3.5 cents per pound *167plus 25 per centum ad valorem under the provision therein for mixtures in whole or in part of any of the products provided for in subpart B of part 1 of schedule 4 of said tariff schedules.

Plaintiffs claim that the merchandise should have been classified under item 474.30 of the tariff schedules at the rate of 8.5 per centum ad valorem as paints not containing titanium pigments.

The…

2Cases cited4 opinions

  1. Border Brokerage Co. v. United StatesUnited States Customs Court · 1965
  2. Aceto Chemical Co. v. United StatesUnited States Customs Court · 1967
  3. Bowman Farm Dairy, Inc. v. United StatesUnited States Customs Court · 1954
  4. International Paint Co. v. United StatesUnited States Customs Court · 1947

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