Legal Opinion

Abraham & Straus, Inc. v. United States

United States Customs Court

Decided February 20, 1951No. C. D. 1305PublishedCited by 3 opinions

1Opinion of the Court

JOHNSON, Judge:

This action involves the amount of duty assessed upon one case of hand-embroidered linen articles imported from Italy. The plaintiff claims that none of the embroideries were imported into the United States.

The entry papers disclose that the embroidered articles were invoiced as being contained in case 1727. That case was designated for examination by the appraiser. However, a “change slip” was sent to the appraiser by J. M. Geary, Kecall Desk of the United States Custom House, designating that case 1331/1 be sent instead of case 1727. Under the heading “remarks” appears the…

2Cases cited4 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Meadows v. United StatesCourt of Customs and Patent Appeals · 1924
  3. F. W. Woolworth Co. v. United StatesUnited States Customs Court · 1949
  4. American Pillowcase & Lace Co. v. United StatesUnited States Customs Court · 1948

3Cited by3 opinions

  1. Victor Importing Co. v. United StatesUnited States Customs Court · 1954
  2. General Hide & Skin Corp. v. United StatesUnited States Customs Court · 1952
  3. Gimbel Bros. v. United StatesUnited States Customs Court · 1956

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