Legal Opinion

Hannel & Bennet v. United States

United States Customs Court

Decided February 6, 1946No. C. D. 979Published

1Opinion of the Court

Mollison, Judge:

The plaintiff in this case imported into the United States certain fur not on the skin which was entered as “waste, not specially provided for” subject to duty at the rate of T% per centum ad valorem under the provisions of paragraph 1555 of the Tariff Act of 1930, as modified by the Canadian Trade Agreement, T. D. 49752. The merchandise was assessed with duty by the collector at the rate of 27K per centum ad valorem under the provisions of paragraph 1520 of the same act, as modified by the Belgian Trade Agreement, T. D. 47600, reading as follows:

Hatters’ furs, or furs not on…

2Cases cited3 opinions

  1. Latimer v. United StatesSupreme Court of the United States · 1912
  2. Protests 984251-G of Danbury & Bethel Pur Co.United States Customs Court · 1942
  3. Protests 867453-G of KraemerUnited States Customs Court · 1939

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