Legal Opinion
Borneo Sumatra Trading Co. v. United States
United States Customs Court
Decided March 3, 1966No. C.D. 2624PublishedCited by 14 opinions
1Opinion of the Court
Nichols, Judge:
The merchandise involved in these cases, consolidated at the trial, is described on the invoices as crown board or crown wall board, hardboard coated with lauan skins. It was imported from Japan in 1958 and 1959 and was assessed with duty at 20 per centum ad valorem under paragraph 405 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement *168on Tariffs and Trade, T.D. 52739, as plywood. It is claimed in the protests tbat tbe merchandise is properly dutiable at 12% per centum ad valorem under paragraph 1403 of said tariff act (as modified by the…
2Cases cited9 opinions
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. SchadeCourt of Customs and Patent Appeals · 1928
- Turner & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. Briggs Manufacturing Co.Court of Customs and Patent Appeals · 1926
- Wheeler & Miller Shelford, Inc. v. United StatesUnited States Customs Court · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Ditbro Pearl Co. v. United StatesCourt of Customs and Patent Appeals · 1975
- Chas. Kurz Co. v. United StatesUnited States Customs Court · 1966
- International Light Metals, a Division of Martin Marietta Technologies, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Joanna Western Mills Co. v. United StatesUnited States Customs Court · 1970
- Borneo Sumatra Trading Co. v. United StatesUnited States Customs Court · 1970
9 more not listed; retrieve them via the Exa API.