Legal Opinion

Comex Trading Co. v. United States

United States Customs Court

Decided August 28, 1939No. C. D. 205PublishedCited by 1 opinion

1Opinion of the Court

Dallinger, Judge:

These are suits against the United States; arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations invoiced as lever corkscrews for-propaganda. Duty was levied thereon at the rate of 18 cents each and 55 per centum ad valorem, or at 25 cents each and* 50 per centum ad valorem, according to the value of the merchandise, under the provision in paragraph 354 of the Tariff Act of 1930 for “knives by whatever name known • * * * which have folding or other than fixed blades or attachments.” It is…

2Cited by1 opinion

  1. Astra Teading Corp. v. United StatesUnited States Customs Court · 1963

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