Legal Opinion
Kroder Reubel Co. v. United States
United States Customs Court
Decided May 6, 1959No. C.D. 2079PublishedCited by 4 opinions
1Opinion of the Court
Lawrence, Judge:
The importation in controversy consists of tubes one-half inch and 1 inch in diameter in 12-foot lengths, which is admittedly in chief value of brass, and is composed of an outer brass tube into which an iron tube has been permanently inserted. The importation is represented by collective exhibit 1-A.
The collector of customs classified the merchandise as articles in chief value of metal, and duty was imposed thereon at the rate of 22% per centum ad valorem in paragraph 397 of the Tariff Act of 1930 (19 U.S.G. § 1001, par. 397), as modified by the General Agreement on Tariffs…
2Cases cited4 opinions
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- Hirsch v. United StatesCourt of Customs and Patent Appeals · 1913
- Eckstein v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
- Munich Assur. Co. v. Dodwell & Co.Court of Appeals for the Ninth Circuit · 1904
3Cited by4 opinions
- United-Carr Fastener Corp. v. United StatesUnited States Customs Court · 1966
- United Carr Fastener Corp. v. United StatesCourt of Customs and Patent Appeals · 1967
- J. C. De Jong & Co. v. United StatesUnited States Customs Court · 1969
- National Carloading Corp. v. United StatesUnited States Customs Court · 1960