Legal Opinion

British Auto Parts, Inc. v. United States

United States Customs Court

Decided April 29, 1958No. C. D. 1989PublishedCited by 2 opinions

1Opinion of the Court

Olives, Chief Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, relate to certain rear-view automobile mirrors, represented by the invoice descriptions and item numbers set forth in said schedule “A." The articles in question were assessed with duty at the rate of 50 per centum ad valorem under paragraph 230 (b) of the Tariff Act of 1930, which reads as follows:

Glass mirrors (except frames or cased mirrors in chief value of platinum, gold, or silver), not specially provided for, not exceeding in size one hundred and forty-four inches, with or without…

2Cases cited6 opinions

  1. United States v. Bosch Magneto Co.Court of Customs and Patent Appeals · 1926
  2. Stoeger v. United StatesCourt of Customs and Patent Appeals · 1927
  3. Lucas Electrical Services, Inc. v. United StatesUnited States Customs Court · 1956
  4. United American Bosch Corp. v. United StatesUnited States Customs Court · 1938
  5. L. Oppleman, Inc. v. United StatesUnited States Customs Court · 1939

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Engis Equipment Co. v. United StatesUnited States Customs Court · 1959
  2. Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1963

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