Legal Opinion

Calif-Asia Co. v. United States

United States Customs Court

Decided December 12, 1950No. C. D. 1287Published

1Opinion of the Court

MollisoN, Judge:

Tbte merchandise the subject of this protest consists of furniture, including chairs, tables, stools, etc., which was assessed with duty at the rate of 60 per centum ad valorem under the provision in paragraph 409 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 409) reading as follows:

* * * Furniture wholly or in chief value of rattan, reed, bamboo, osier or willow, malacca, grass, seagrass, or fiber of any kind * * *.

Various claims are recited in the protest and in a timely amendment thereto and, although none of these was abandoned by the plaintiff, chief reliance is…

2Cases cited1 opinion

  1. United States v. Andrews Co.Court of Customs and Patent Appeals · 1928

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