Legal Opinion
Cengar U. S., Inc. v. United States
United States Customs Court
Decided April 7, 1969No. C.D. 3762PublishedCited by 2 opinions
1Opinion of the Court
OliveR, Judge:
The merchandise involved in this protest consists of certain “Cengar Air Operated Saws” imported from England. The collector of customs classified them as machine tools under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 51802, and assessed duty at the rate of 15 per centum ad valorem.
The plaintiff challenges the classification, claiming that the said Cengar saw is not a machine tool, and is properly classifiable under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649, or T.D. 55816, as a machine, other, not specially provided for,…
2Cases cited7 opinions
- Lodge Spark Plug Co. v. United StatesUnited States Customs Court · 1962
- Simon v. United StatesUnited States Customs Court · 1965
- United States v. Georgia Pulp & Paper Manufacturing Co.Court of Customs and Patent Appeals · 1912
- Chas. Kurz Co. v. United StatesUnited States Customs Court · 1966
- Thornley & Pitt Misco, Inc. v. United StatesUnited States Customs Court · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cengar U.S., Inc. v. United StatesUnited States Customs Court · 1970
- Consolidated International Equipment & Supply Co. v. United StatesUnited States Customs Court · 1970