Legal Opinion
Wayne Withrow v. United States
United States Customs Court
Decided February 5, 1969No. C.D. 3693PublishedCited by 2 opinions
1Opinion of the Court
WatsoN, Judge:
The merchandise in this case consists of a Weitz Tower Crane, Type G, 75 HV-2, which was imported disassembled, with three electric motors. The collector classified the crane and the electric motors as an entirety under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, at the rate of 13% per centum ad valorem as an article having as an essential feature an electrical element or device.
Plaintiffs claim that the crane and electric motors are not properly classifiable as an…
2Cases cited7 opinions
- Keer, Maurer Co. v. United StatesUnited States Customs Court · 1962
- Supreme Woodworking Machine v. United StatesUnited States Customs Court · 1965
- Frank P. Dow Co. v. United StatesUnited States Customs Court · 1964
- Miller v. United StatesUnited States Customs Court · 1967
- Inter Maritime Fwdg. Co. v. United StatesUnited States Customs Court · 1967
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3Cited by2 opinions
- Castelazo & Associates Atwood Imports, Inc. v. United StatesUnited States Customs Court · 1970
- Wayne Withrow Tubular Structures Corp. of America v. United StatesUnited States Customs Court · 1970