Legal Opinion
E. Dillingham, Inc. v. United States
United States Customs Court
Decided July 24, 1968No. C.D. 3522PublishedCited by 7 opinions
1Opinion of the Court
Oliver, Judge:
The protests designated above were consolidated for trial and were the subject of a decision in E. Dillingham, Inc., and Walters Axe Co., Inc. v. United States, 52 Cust. Ct. 147, C.D. 2452. On a motion for rehearing, plaintiffs’ application was granted. Same v. Same, 53 Cust. Ct. 253, Abstracts 68735.
The merchandise herein is steel axe heads, which were classified by the collector of customs as cutting tools, not specially provided for, under paragraph 396 of the Tariff Act of 1930, as modified by T.D. 52373 and T.D. 52462, and assessed with duty at 22% per centum ad valorem.
The…
2Cases cited5 opinions
- Saltonstall v. WiebuschSupreme Court of the United States · 1895
- United States v. Anderson & Co.Court of Customs and Patent Appeals · 1911
- American Mannex Corp. v. United StatesUnited States Customs Court · 1966
- Singer Manufacturing Co. v. United StatesUnited States Customs Court · 1949
- E. Dillingham, Inc. v. United StatesUnited States Customs Court · 1964
3Cited by7 opinions
- W. R. Filbin & Co. v. United StatesUnited States Customs Court · 1969
- Cummins Engine Co. v. United StatesUnited States Court of International Trade · 1999
- United States v. Philipp Overseas, Inc.Court of Customs and Patent Appeals · 1981
- Edward W. Daniel Co. v. United StatesUnited States Customs Court · 1971
- Karl Schroff & Associates, Inc. v. United StatesUnited States Customs Court · 1971
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