Legal Opinion
Pollard Bearings Corp. v. United States
Court of Customs and Patent Appeals
Decided February 27, 1975No. 74-13, C.A.D. 1146PublishedCited by 8 opinions
1Opinion of the Court
Baldwin, Judge.
This is an appeal from the judgment of the United States Customs Court, 71 Cust. Ct. 1, C.D. 4461, 868 F. Supp. 1191 (1973), *62overruling appellant’s claim for classification and holding that the imported merchandise had been properly classified by the collector of customs. We reverse and remand.
The merchandise, invoiced as “Fan & Pump Shaft Bearing Assemblies — Auto Parts,” was classified under item 660.90, Tariff Schedules of the United States (TSUS), as parts of pumps for liquids and assessed with duty at the rate of 12 per centum ad valorem. These fan and pump shaft bearing…
2Cases cited6 opinions
- The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
- Trans-Atlantic Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- United States v. Flex Track Equipment Ltd.Court of Customs and Patent Appeals · 1972
- Northam Warren Corp. v. United StatesCourt of Customs and Patent Appeals · 1973
- Gordon v. Ford Motor Credit Co.District Court, N.D. California · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Solder Removal Co. v. United States International Trade CommissionCourt of Customs and Patent Appeals · 1978
- United States v. Oxford International Corp.Court of Customs and Patent Appeals · 1975
- Sanyo Electric Inc. v. United StatesUnited States Customs Court · 1980
- Pharmacia Laboratories, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Mattel, Inc. v. United StatesUnited States Customs Court · 1976
3 more not listed; retrieve them via the Exa API.