Legal Opinion

Flexible Plumber Tools, Inc. v. United States

United States Customs Court

Decided April 30, 1971No. C.D. 4210PublishedCited by 2 opinions

1Opinion of the Court

Newman, Judge:

The issue in these three consolidated protests concerns the proper rate of duty on certain merchandise described in the invoices as “snake cable”, manufactured in West Germany, *331exported from tbe Netherlands, and entered at tbe port of Los Angeles, California in 1964 — 65.

Tbe merchandise was assessed with duty by tbe collector at tbe rate of 19 per centum ad valorem under tbe provision in item 657.20 of tbe Tariff Schedules of the United States (TSUS) for “Other” articles of iron or steel, not coated or plated with precious metal.1

Plaintiff claims that tbe merchandise is properly…

2Cases cited1 opinion

  1. John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971

3Cited by2 opinions

  1. Hub Floral Corp. v. United StatesUnited States Customs Court · 1976
  2. Oxford International Corp. v. United StatesUnited States Customs Court · 1972

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