Legal Opinion

Otagiri Mercantile Co. v. United States

United States Customs Court

Decided May 2, 1960No. C.D. 2173PublishedCited by 17 opinions

1Opinion of the Court

Johnson, Judge:

These are protests, consolidated at the trial, against the collector’s assessment of duty on stone lanterns, imported from Japan in a knocked-down condition, at 36 per centum ad va-lorem under paragraph 214 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as articles, composed wholly or in chief value of earthy or mineral substances, not specially provided for, decorated. Various claims are made in the protests, but those relied upon at the trial are that the merchandise is…

2Cases cited12 opinions

  1. Kayser & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. United States v. Mutual China Co.Court of Customs and Patent Appeals · 1919
  3. Manufacturers' Paper Co. v. United StatesCourt of Customs and Patent Appeals · 1912
  4. United States v. Todd & Co.Court of Customs and Patent Appeals · 1921
  5. International Lapidaries Co. v. United StatesUnited States Customs Court · 1956

7 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Bunker Hill Brick & Supply, Inc. v. United StatesUnited States Customs Court · 1961
  2. Carmichael Forwarding Service v. United StatesUnited States Customs Court · 1961
  3. Gump's, Inc. v. United StatesUnited States Customs Court · 1962
  4. Miya Co. v. United StatesUnited States Customs Court · 1968
  5. Miya Co. v. United StatesUnited States Customs Court · 1968

12 more not listed; retrieve them via the Exa API.

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