Legal Opinion

D. Lisner & Co. v. United States

United States Customs Court

Decided February 13, 1958No. C. D. 1967PublishedCited by 4 opinions

1Opinion of the Court

OliveR, Chief Judge:

These protests relate to strands of solid imitation pearl beads from Spain, which were assessed with duty at the rate of one-half of 1 cent per inch under the provision in paragraph 1503 of the Tariff Act of 1930 for imitation solid pearl beads, *105valued at more than one-fourth of 1 cent and not more than 1 cent per inch. Plaintiff claims that the articles in question are properly classifiable under the provision in paragraph 1527 (a) (2) of the Tariff Act of 1930 for “Jewelry, commonly or commercially' so known, finished or unfinished (including parts thereof): * * carrying…

2Cases cited3 opinions

  1. United States v. May Department Stores Co.Court of Customs and Patent Appeals · 1927
  2. United States v. MurphyCourt of Customs and Patent Appeals · 1927
  3. Lorsch & Co. v. United StatesCourt of Customs and Patent Appeals · 1918

3Cited by4 opinions

  1. Finn Bros. v. United StatesCourt of Customs and Patent Appeals · 1972
  2. Finn Bros. v. United StatesUnited States Customs Court · 1970
  3. Frankel v. United StatesUnited States Customs Court · 1963
  4. Mercantile Trading Co. v. United StatesUnited States Customs Court · 1959

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