Legal Opinion

Lindsley Import & Export Co. v. United States

United States Customs Court

Decided November 9, 1960No. 64844; protests 58/7600, etc. (Tampa)Published

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of the protests enumerated in the attached schedule of protests is described on the invoices as “Music Boxes with 18 Notes” and further described as “No. 4, 7%" x 5Vz" x 4%",” and as “No. 5, T/s” x 5(4" x 4%"-” It was assessed with duty at the rate of 47% per centum ad valorem under the provision in paragraph 411 of the Tariff Act of 1930, as modified by T.D. 54108, for bags in chief value of wood. The protest claim is for duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the said act, as modified by T.D. 52373…

2Cases cited1 opinion

  1. Premier Decorations, Inc. v. United StatesUnited States Customs Court · 1950

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