Legal Opinion

United Purveyors, Inc. v. United States

United States Customs Court

Decided December 3, 1970No. C.D. 4139PublishedCited by 2 opinions

1Opinion of the Court

KoseNsteiN, Judge.

The merchandise of the consolidated protests herein, imported from El Salvador between January 22 and March 25 of 1964, was classified under TSUS item 148.15 as cantaloupes and assessed with duty at 35 per centum ad valorem. Plaintiff claims that these importations are not cantaloupes and are properly dutiable as “other melons” under TSUS item 148.25 at the rate of 17% per centum ad valorem.1

At the trial, plaintiff moved to incorporate part of the record in United Purveyors, Inc. v. United States, 61 Cust. Ct. 9, C.D. 3508 (1968), which motion was granted over defendant’s…

2Cases cited4 opinions

  1. Great Lakes Paper Co. v. United StatesUnited States Customs Court · 1964
  2. United Purveyors, Inc. v. United StatesUnited States Customs Court · 1968
  3. H. Cohen Import Co. v. United StatesUnited States Customs Court · 1965
  4. H. Cohen Import Co. v. United StatesUnited States Customs Court · 1967

3Cited by2 opinions

  1. New York Merchandise Co. v. United StatesUnited States Customs Court · 1971
  2. United Purveyors, Inc. v. United StatesCourt of Customs and Patent Appeals · 1972

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