Legal Opinion

Chas. Pfizer Co. v. United States

United States Customs Court

Decided April 24, 1968No. C.D. 3425PublishedCited by 1 opinion

1Opinion of the Court

RichaRdson, Judge:

The merchandise of these consolidated protests, described on the invoices as Orange Flavoured and Vanilla Flavoured “Limmits,” was exported from Ganada, entered at Niagara Falls, N.Y., and classified in liquidation as manufactured articles, not specially provided for, under 19 U.S.G.A., section 1001, paragraph 1558 (paragraph 1558, Tariff Act of 1930), and assessed for duty at the rate of 20 per centum ad valorem. It is claimed by the plaintiff-importer that the merchandise is dutiable under the provisions of 19 U.S.C.A., section 1001, paragraph 733 (paragraph 733, Tariff…

2Cases cited2 opinions

  1. Renken & Yates Smith Corp. v. United StatesUnited States Customs Court · 1938
  2. United States v. Meadows & Co.Court of Customs and Patent Appeals · 1915

3Cited by1 opinion

  1. Leaf Brands, Inc. v. United StatesUnited States Customs Court · 1973

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