Legal Opinion
S.G.B. Steel Scaffolding & Shoring Co. v. United States
United States Customs Court
Decided May 16, 1979No. C. D. 4802; Court Nos. 72-2-00394 and 73-6-01355PublishedCited by 15 opinions
1Opinion of the Court
Newman, Judge:
This consolidated action is a sequel to S.G.B. Steel Scaffolding & Shoring Co., Inc. v. United States, 70 Cust. Ct. 158, C.D. 4423, 361 F. Supp. 631 (1973), aff’d, 61 CCPA 73, C.A.D. 1123, 496 F. 2d 1224 (1974) (hereinafter SGB I). As in SGB I, the issue here pertains to the proper tariff classification for certain “shore frame systems” and parts thereof.
*200The within merchandise was imported by plaintiff from Great Britain during 1970 and 1971 and entered at the Port of New York. The regional commissioner of customs assessed duty at the rate of 13 or 11 per centum ad valorem,…
2Cases cited43 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Simon, Buhler & Baumann (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1918
- Trans-Atlantic Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- William L. Bracey, Jr. v. John GrenobleCourt of Appeals for the Third Circuit · 1974
- Universal Builders Supply Co. v. United StatesUnited States Customs Court · 1962
38 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Winter-Wolff, Inc. v. United StatesUnited States Court of International Trade · 1998
- Russell Stadelman & Co. v. United StatesUnited States Court of International Trade · 1999
- Central Products Co. v. United StatesUnited States Court of International Trade · 1996
- A & A International, Inc. v. United StatesUnited States Court of International Trade · 1987
- Rollix Bearing, Inc. v. United StatesUnited States Court of International Trade · 1991
10 more not listed; retrieve them via the Exa API.