Legal Opinion

The United States v. J. Gerber & Co., Inc.

Court of Customs and Patent Appeals

Decided February 11, 1971No. Customs Appeal 5378PublishedCited by 11 opinions

1Opinion of the Court

NICHOLS, Judge.

This is an appeal by the United States, appellant, from a decision of the Third Division of the United States Customs Court, 62 Cust.Ct. 368, C.D. 3773. The consolidated protests, which were sustained, involved steel forgings imported fi’om Germany into the port of Jacksonville, Florida, in 1964-66.

The trial court held that they were:

“ * * * dutiable at 10.5 per centum ad valorem under the following TSUS item classification, as entered, viz:

Forgings of iron or steel, not machined, not tooled, and not otherwise processed after forging:

608.25 Other than alloy

iron or steel…

2Cases cited3 opinions

  1. F. L. Smidth & Company v. The United StatesCourt of Customs and Patent Appeals · 1969
  2. Saltonstall v. WiebuschSupreme Court of the United States · 1895
  3. Arthur J. Humphreys, Packard-Bell Electronics v. The United StatesCourt of Customs and Patent Appeals · 1969

3Cited by11 opinions

  1. Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
  2. United States v. Servco Co.Court of Customs and Patent Appeals · 1973
  3. Avins Industrial Products Co. v. United StatesUnited States Customs Court · 1974
  4. E.T. Horn Company v. The United StatesCourt of Appeals for the Federal Circuit · 1991
  5. Swift Instruments, Inc. v. United StatesUnited States Court of International Trade · 1982

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