Legal Opinion

Rosenberg v. United States

United States Customs Court

Decided October 31, 1967No. C.D. 3179Published

1Opinion of the Court

Watson, Judge:

Plaintiff in this case seeks to recover a portion of the duties paid upon the importation of certain merchandise invoiced as “Cartridges.” The merchandise in question was assessed with duty at the rate of 25 per centum ad valorem under the provisions of item 730.90 of the Tariff Schedules of the United States for “Cartridges and empty cartridge shells.” It appears from the record that ¡plaintiff claims the merchandise properly classifiable under item 730.91 or item 730.93 of the Tariff Schedules of the United States. However, in its brief (p. 3-4), it appears that plaintiff…

2Cases cited2 opinions

  1. United States v. Lilly & Co.Court of Customs and Patent Appeals · 1927
  2. Arista Oil Products Co. v. United StatesUnited States Customs Court · 1953

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