Legal Opinion
Laurence Myers Scaffolding Co. v. United States
United States Customs Court
Decided October 31, 1966No. C.D. 2809PublishedCited by 16 opinions
1Opinion of the Court
Rao, Chief Judge:
Two importations described on the entry papers as consisting of structural steel units were classified for customs duty purposes by the then “collector of customs” at the port of San Francisco within the purview of item 657.20 of the Tariff Schedules of the United States as articles of iron or steel, which are not more specifically provided for elsewhere in the tariff schedules, for which duty at the rate of 19 per centum ad valorem is provided.
By a timely filed protest, plaintiff herein seeks a reclassification of said merchandise by this court apparently on the grounds that…
2Cases cited2 opinions
- Universal Builders Supply Co. v. United StatesUnited States Customs Court · 1962
- Acrow, Inc. v. United StatesUnited States Customs Court · 1953
3Cited by16 opinions
- United States v. BruckmannCourt of Customs and Patent Appeals · 1978
- W.Y. Moberly, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- S.G.B. Steel Scaffolding & Shoring Co. v. United StatesUnited States Customs Court · 1979
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1986
- J. Ray McDermott & Co., Inc. v. United StatesUnited States Customs Court · 1972
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