Legal Opinion

Imported Merchandise Co. v. United States

United States Customs Court

Decided April 13, 1964No. 68437; protests 59/29896-11111, 59/29897-11113, and 60/13754-11114 (Chicago)PublishedCited by 10 opinions

1Opinion of the Court

Oliver, Chief Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, have been limited to three items, identified on •the invoices as wheelbarrow (item 2591), napkin holder (item 5120), and plate mats (item 5639). All of the articles were classified under the provisions for •baskets in paragraph 411 of the Tariff Act of 1930, as modified by T.D. 54108, and assessed at the appropriate rate of duty, depending on the date of entry or the date of withdrawal from warehouse of the merchandise. As to all other ■merchandise included on these invoices, the protests have…

2Cases cited2 opinions

  1. United States v. Basket Importing Co.Court of Customs and Patent Appeals · 1925
  2. United States v. Byrnes & Co.Court of Customs and Patent Appeals · 1921

3Cited by10 opinions

  1. Royal Cathay Trading Co. v. United StatesUnited States Customs Court · 1966
  2. Furniture Import Corp. v. United StatesUnited States Customs Court · 1966
  3. Leaf Brands, Inc. v. United StatesUnited States Customs Court · 1973
  4. Imported Merchandise Co. v. United StatesUnited States Customs Court · 1966
  5. Border Brokerage Co. v. United StatesUnited States Customs Court · 1970

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