Legal Opinion

Friedman v. United States

United States Customs Court

Decided October 21, 1974No. C.D. 4561; Court No. 69/5352PublishedCited by 3 opinions

1Opinion of the Court

Ford, Judge:

This case involves the proper classification of certain brass illuminating articles designed for use with one or more candles.1 They were assessed with duty at the rate of 17 per centum *113ad valorem under the provisions of item 653.37, Tariff Schedules of the United States, and primarily claimed to be subject to duty at the rate of 9 per centum ad valorem under item 653.35, Tariff Schedules of the United States. The pertinent portions of the provisions involved read as follows:

Illuminating articles and parts thereof, of base metal:

Other:

653.35 Table, floor and other portable lamps…

2Cases cited3 opinions

  1. Boise Ass'n of Credit Men, Ltd. v. EllisIdaho Supreme Court · 1914
  2. American Express Co. v. United StatesUnited States Customs Court · 1968
  3. Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1966

3Cited by3 opinions

  1. Friedman v. United StatesUnited States Customs Court · 1974
  2. United States v. Morris Friedman & Co.Court of Customs and Patent Appeals · 1975
  3. United States v. Morris Friedman & Co.Court of Customs and Patent Appeals · 1975

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