Legal Opinion

United States v. M. & D. Miller, Inc.

Court of Customs and Patent Appeals

Decided March 23, 1954No. 4751PublishedCited by 1 opinion

1Opinion of the CourtCole, Judge

Protesting the decision of the Collector of Customs in classifying an importation of earthenware teapots under the provisions of paragraph 211 of the Tariff Act of 1930 [19 Ü. S. C. sec. 1001, Par. 211] as decorated earthenware, the importer sought reversal of the collector’s action specifically claiming that the merchandise was properly dutiable eo nomine, as Rockingham earthenware in accordance with paragraph 210 of said Act as modified by T. D. 49753, the trade agreement with the United Kingdom, 74 Treas. Dec. -253,- effective January 1, 1939. The United States Customs Court, Third…

2Cases cited4 opinions

  1. Cadwalader v. ZehSupreme Court of the United States · 1894
  2. Butler Bros. v. United StatesUnited States Customs Court · 1940
  3. Wanamaker v. United StatesCourt of Customs and Patent Appeals · 1925
  4. M. & D. Miller, Inc. v. United StatesUnited States Customs Court · 1952

3Cited by1 opinion

  1. Deckers Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2014

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