Legal Opinion

Golding Bros. Co. v. United States

United States Customs Court

Decided February 26, 1940No. C. D. 287PublishedCited by 3 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover additional duty assessed at the rate of 10 per centum ad valorem under the provisions of section 304 (b) of the Tariff Act of 1930 on the ground that imported merchandise was found not to be legally marked at the time of importation.

The record shows that the merchandise upon which the additional duty was assessed consists of textile fabrics wrapped in paper and packed in burlap bales; that the goods were imported from Belgium; that the merchandise was marked with the words “Belgian Make” when…

2Cases cited3 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Penick & Ford Ltd. v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Gump Co. v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by3 opinions

  1. Protest 7334-K of Golding Bros. Co.United States Customs Court · 1940
  2. Protest 979465-G of Golding Bros. Co.United States Customs Court · 1940
  3. Protests 997435-G of Oxenberg Bros.United States Customs Court · 1940

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