Legal Opinion
Nomura (America) Corp. v. United States
United States Customs Court
Decided May 7, 1969No. C.D. 3820; Protest 65/25517-20538-63 and 65/25516-20539-63PublishedCited by 33 opinions
1Opinion of the Court
RE, Judge:
The two protests in this case, consolidated for purposes of trial, pertain to merchandise imported from Japan and described on the invoices as “Wader Boots — Chest High.” It is made of rubber and consists of steel-shanked rubber boots at the bottom with attached rubber leggings rising to a high waist or chest.
The merchandise was classified by the collector of customs under paragraph 1537(b) of the Tariff Act of 1930, as modified, T.D. 53865, as “[b]oots, shoes, or other footwear, wholly or in chief value of india rubber.” Duty was assessed at the rate of 12% per centum ad valorem on…
2Cases cited7 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Chegaray v. . the Mayor, C., of New-YorkNew York Court of Appeals · 1855
- Morecock v. . HoodSupreme Court of North Carolina · 1932
- Moore v. City of MobileSupreme Court of Alabama · 1946
- Kaysons Import Corp. v. United StatesUnited States Customs Court · 1966
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3Cited by33 opinions
- Schott Optical Glass, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Schott Optical Glass, Inc. v. United StatesUnited States Customs Court · 1979
- Nomura (America) Corp. v. The United StatesCourt of Customs and Patent Appeals · 1971
- NEC America, Inc. v. United StatesUnited States Court of International Trade · 1984
- Auto-Ordnance Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
28 more not listed; retrieve them via the Exa API.