Legal Opinion

Lee Enterprises, Inc. v. United States

United States Customs Court

Decided June 23, 1980No. C.D. 4860; Court No. 77-2-00176PublishedCited by 1 opinion

1Opinion of the Court

Newman, Judge:

introduction

Plaintiff contests the classification by Customs at Los Angeles of certain NAPP photopolymer plates imported from Japan during the period of 1972-74. The merchandise was classified by the District Director under the provisions in item 657.40, TSUS, as modified by T.D. 68-9, for articles of aluminum, not coated or plated with precious metal, and assessed duty at the rate of 9.5 per centum ad valorem. Plaintiff claims that the imports are unfinished printing plates, and are properly dutiable under the provision in item 668.50, TSUS, for “Other parts of printing…

2Cases cited12 opinions

  1. Avins Industrial Products Co. v. United StatesCourt of Customs and Patent Appeals · 1975
  2. Bendix Mouldings, Inc. v. United StatesUnited States Customs Court · 1974
  3. Finn Bros. v. United StatesCourt of Customs and Patent Appeals · 1972
  4. Avins Industrial Products Co. v. United StatesUnited States Customs Court · 1974
  5. F. W. Myers & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970

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3Cited by1 opinion

  1. Millenium Lumber Distribution Ltd. v. United StatesUnited States Court of International Trade · 2007

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