Legal Opinion

Florn Co. v. United States

United States Customs Court

Decided October 11, 1966No. C.D. 2783Published

1Opinion of the Court

Rao, Chief Judge:

The merchandise involved in this protest consists of so-called perpetual calendars, which were classified by the collector of customs as household utensils, not specially provided for, plated with gold, pursuant to paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and assessed with duty at the rate of 50 per centum ad valorem.

It is plaintiff’s contention that said merchandise should be dutiable as household utensils, not specially provided for,…

2Cases cited1 opinion

  1. Cross Co. v. United StatesCourt of Customs and Patent Appeals · 1916

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