Legal Opinion

Brown Boveri Corp. v. United States

United States Customs Court

Decided February 27, 1967No. C.D. 2905PublishedCited by 5 opinions

1Opinion of the Court

Richardson, Judge:

The merchandise of this protest, described on the invoice as 1 intermediate bearing and 1 journal bearing for compressor VWT 809, was imported at New York from Switzerland, and classified in liquidation under the provision for parts of articles having as an essential feature an electrical element or device in chief value of metal, 'and not specially provided for in 19 T7.S.O.A., section 1001, paragraph 353 (paragraph 353, Tariff Act of 1930) as modified by T.D. 52739. It is claimed by the plaintiffs that the merchandise should be classified under the provision for machines…

2Cases cited1 opinion

  1. R. J. Saunders Co. v. United StatesUnited States Customs Court · 1961

3Cited by5 opinions

  1. Miller v. United StatesUnited States Customs Court · 1967
  2. Elser Elevator Co. v. United StatesUnited States Customs Court · 1967
  3. William H. Masson, Inc. v. United StatesUnited States Customs Court · 1971
  4. Brown Boveri Corp. v. United StatesUnited States Customs Court · 1968
  5. Castelazo v. United StatesUnited States Customs Court · 1969

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