Legal Opinion
Max B. Heim Corp. v. United States
United States Customs Court
Decided February 15, 1952No. C. D. 1389PublishedCited by 2 opinions
1Opinion of the Court
Oliver, Chief Judge:
The merchandise involved in this case, conceded to be spangles in chief value of gelatin, was assessed with duty at the rate of 27K per centum ad valorem under paragraph 1503 of the Tariff Act of 1930 (as modified by the President’s proclamation, T. D. 51898), as spangles, not specially provided for. The plaintiff claims these spangles properly dutiable at the rate of 15 per centum ad valo-rem under paragraph 41 of the same act (as modified by the General Agreement on Tariffs and Trade, T. D. 51802), as “ * * * manufactures, wholly or in chief value of gelatin * *
A sample…
2Cases cited8 opinions
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Arthur v. LaheySupreme Court of the United States · 1878
- Movius v. ArthurSupreme Court of the United States · 1877
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1915
- Krauss & Co. v. United StatesCourt of Customs and Patent Appeals · 1911
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3Cited by2 opinions
- Bluefries New York, Inc. v. United StatesUnited States Customs Court · 1957
- Travenol Laboratories, Inc. v. United StatesUnited States Customs Court · 1979