Legal Opinion

Novelty Import Co. v. United States

United States Customs Court

Decided December 11, 1972No. V.D. 157; Entry No. 1086251Published

1Opinion of the Court

Maletz, Judge:

On December 30, 1971, this court held that an article invoiced as a “Small Nud Nick w/gold ball chain”, and consisting of a key chain and a “Nud Nick” head, was improperly classified as an entirety by the government and that the key chain and the “Nud Nick” head were properly dutiable as separate items. Novelty Import Co., Inc. v. United States, 67 Cust. Ct. 447, C.D. 4318 (1971). In these circumstances, the court, pursuant to 28 U.S.C. § 2636(d), remanded the matter to a single judge sitting in reappraisement to determine the proper dutiable values of the key chain and the “Nud…

2Cases cited1 opinion

  1. Novelty Import Co. v. United StatesUnited States Customs Court · 1971

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