Legal Opinion

San Francisco Radio & Supply Co. v. United States

United States Customs Court

Decided February 3, 1956No. C. D. 1759PublishedCited by 1 opinion

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of this protest is represented by plaintiff’s collective exhibit 1, which was received in evidence without objection. It consists of small tufts of what appear to be bristles, each tuft bound at one end by a metal ring. The collector of customs classified the merchandise as brushes, not specially provided for, and assessed duty under the provision therefor in paragraph 1506 of the Tariff Act of 1930 at the rate of 50 per centum ad valorem.

Various claims are made in the protest, but the claim relied upon is that for duty at the rate of 3 cents per…

2Cases cited3 opinions

  1. Keer, Maurer Co. v. United StatesUnited States Customs Court · 1954
  2. J. C. Pushee & Sons v. United StatesU.S. Circuit Court for the District of Massachusetts · 1907
  3. J. C. Pushee & Sons v. United StatesCourt of Appeals for the First Circuit · 1908

3Cited by1 opinion

  1. Needler's British Imports v. United StatesUnited States Customs Court · 1957

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