Legal Opinion

Nicholas v. United States

United States Customs Court

Decided November 18, 1942No. C. D. 707PublishedCited by 1 opinion

1Opinion of the Court

Tilson, Judge:

By this suit the plaintiff seeks to recover a certain-sum of money alleged to have been illegally exacted as customs duties upon an importation of rugs. Duty was levied thereon at the rate of 90 percentum under paragraph 1529 of the act of 1930, and' the plaintiff claims the same to be properly dutiable at only 20 per centum under paragraph 921 of the act of 1930 and the Belgian Trade Agreement, T. D. 47600, as imitation oriental rugs, wholly or in chief value of cotton.

*283At tbe trial of the case a sample rug was admitted in evidence as illustrative of the imported merchandise and…

2Cited by1 opinion

  1. Davies Turner & Co. v. United StatesUnited States Customs Court · 1950

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