Legal Opinion

Erdosi v. United States

United States Customs Court

Decided July 5, 1951No. 55742; protest 133973-K (San Diego)Published

1Opinion of the Court

Oliver, Chief Judge:

This protest is against the classification made by the-collector of certain merchandise invoiced as “silver sheets.” It was classified for duty under paragraph 1527 (d), Tariff Act of 1930, at the rate of 80 per centum ad valorem as “materials of metal * * * suitable for use in the manufacture-of” the articles enumerated in that paragraph. The plaintiff claims these plain silver sheets to be properly dutiable under paragraph 397, as modified by the trade-agreement with Mexico (T. D. 50797), at 32% per centum ad valorem as “Articles or wares not specially provided for, if…

2Cases cited4 opinions

  1. United States v. American Bead Co.Court of Customs and Patent Appeals · 1918
  2. United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
  3. Kahlen v. United StatesCourt of Customs and Patent Appeals · 1911
  4. United States v. ChichesterCourt of Customs and Patent Appeals · 1926

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