Legal Opinion

Protests 47126-K of Stone & Downer Co.

United States Customs Court

Decided January 26, 1942No. 46892Published

1Opinion of the Court

Opinion by

Walker, J.

Inasmuch as the merchandise was imported after the effective date of the British Trade Agreement (T. D. 49753) the rough welting kip butts in question were held dutiable at 10 percent under paragraph 1530 (b) (7) as claimed. Filoon v. United States (3 Cust. Ct. 189, C. D. 230) and Rice v. United States (7 id. 109, C. D. 547) followed.

2Cases cited1 opinion

  1. V. & F. W. Filoon Co. v. United StatesUnited States Customs Court · 1939