Legal Opinion

A. Lietz Co. v. United States

United States Customs Court

Decided May 22, 1967No. C.D. 3007Published

1Opinion of the Court

Rao, Chief Judge:

The court is here called upon to determine the proper classification for customs duty purposes of certain pedometers imported from West Germany through the port of San Francisco.

At the time of importation, the customs authorities imposed duty thereon at the rate of 75 cents each and 32y2 per centum ad valorem pursuant to the provisions of paragraph 368 (a) of the Tariff Act of 1930, as modified by the Supplementary Trade Agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832, which read as follows&emdash;

Mechanisms, devices, or instruments intended or suitable for…

2Cases cited2 opinions

  1. U.S.D. Importing Co. v. United StatesUnited States Customs Court · 1960
  2. Harry Wilson Sales Agency v. United StatesUnited States Customs Court · 1966

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