Legal Opinion

Turner v. United States

United States Customs Court

Decided August 7, 1959No. 63289; protest 329294-K (Philadelphia)PublishedCited by 1 opinion

1Opinion of the Court

Ford, Judge:

The merchandise covered by the protest under consideration was described on the invoice as “Water Mixers w/Strainer.” This item is attached to separate hot and cold water faucets in order to permit the mixing of hot and cold water and to utilize one common outlet. It was assessed with duty at the rate of 21 per centum ad valorem under the provisions of paragraph 39J *318of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, which provides as follows:

Articles or wares not…

2Cases cited3 opinions

  1. John L. Westland & Son, Inc. v. United StatesUnited States Customs Court · 1955
  2. Kempner v. United StatesUnited States Customs Court · 1943
  3. Fensterer v. United StatesCourt of Customs and Patent Appeals · 1914

3Cited by1 opinion

  1. Davies v. United StatesUnited States Customs Court · 1962

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