Legal Opinion
Sol Kahaner & Bro. v. United States
United States Customs Court
Decided November 20, 1970No. C.D. 4130PublishedCited by 3 opinions
1Opinion of the Court
Wilson', Judge:
The involved merchandise, described on the invoices as “Rayon Braid”, was exported from Italy and entered at the port of New York during August and September 1961.
The merchandise was classified as trimmings under the provisions of paragraph 1529(a), Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108. Duty was assessed thereon at the rate of 42y2 per centum ad valorem.
The importer claims said merchandise is in fact braid made on a braiding machine which is suitable for…
2Cases cited15 opinions
- Interstate Commerce Commission v. Louisville & Nashville RailroadSupreme Court of the United States · 1913
- United States & Interstate Commerce Commission v. Abilene & Southern Railway Co.Supreme Court of the United States · 1924
- Choctaw & M. R. Co. v. NewtonCourt of Appeals for the Eighth Circuit · 1905
- Wylde v. CowinCourt of Appeals for the First Circuit · 1918
- United States v. BirdCourt of Customs and Patent Appeals · 1922
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3Cited by3 opinions
- Sol Kahaner & Bro. v. United StatesUnited States Customs Court · 1973
- Sol Kahaner & Bro. v. United StatesUnited States Customs Court · 1973
- BP Oil Supply Co. v. United StatesUnited States Court of International Trade · 2014