Legal Opinion

Byrnes v. United States

United States Customs Court

Decided May 12, 1964No. C.D. 2454PublishedCited by 2 opinions

1Opinion of the Court

WilsoN, Judge:

The merchandise involved in the case at bar consists of certain items, invoiced as “Toyo Paper Bags, Handcrocheted, Wangee frame and Handle” and “Toyo Paper Bags, Wood Frame Bag, w/Wangee Handle, Flower decoration,” imported from Japan. The collector classified the merchandise under paragraph 409 of the Tariff Act of 1930, as modified by the Japanese Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 53877, supplemented by T.D. 53865, under the provision therein for “All .•articles not specially provided for, wholly or partly manufactured of * * *…

2Cases cited1 opinion

  1. Bough v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by2 opinions

  1. Border Brokerage Co. v. United StatesUnited States Customs Court · 1966
  2. Standard Trading Co. v. United StatesUnited States Customs Court · 1965

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