Legal Opinion

Philipp Bros., Inc. v. United States

United States Customs Court

Decided July 23, 1953No. C. D. 1543PublishedCited by 1 opinion

1Opinion of the Court

Lawrence, Judge:

An importation of lead ingots was assessed with duty at the rate of 1 cents per pound on the lead content, pursuant to the terms of paragraph 392 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 392), as modified by the trade agreement between the United States and the United Mexican States, 78 Treas. Dec. 190, T. D. 50797.

It is the contention of plaintiff that the commodity is entitled to entry free of duty in accordance with the provisions of Public Law 725 of the 80th Congress, approved June 19, 1948 (62 Stat., Part 1, p. 559) (83 Treas. Dec. 251, T. D. 51951).

The…

2Cases cited6 opinions

  1. F. J. Benkart & Co. v. United StatesUnited States Customs Court · 1939
  2. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1910
  3. Protests 961296-G of Tassini & Salisch-Parver, Inc.United States Customs Court · 1941
  4. Wilcon v. United StatesUnited States Customs Court · 1944
  5. William J. Oberle, Inc. v. United StatesUnited States Customs Court · 1940

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3Cited by1 opinion

  1. Philipp Bros. v. United StatesUnited States Customs Court · 1955

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