Legal Opinion

Baker, Lyman & Co. v. United States

United States Customs Court

Decided March 6, 1950No. C. D. 1218PublishedCited by 4 opinions

1Opinion of the Court

Foed, Judge:

The three protests listed above present for decision the question of the proper classification of certain imported merchandise described on the invoice as “Davis’s Az. Tables” or some modification of those words. This merchandise was classified as charts and duty was levied thereon at the rate of 20 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, 74 Treas. Dec. 253, T. D. 49753. Plaintiff claims said merchandise to be properly dutiable at only 7}{ per centum ad valorem under said paragraph 1410, as…

2Cited by4 opinions

  1. Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1952
  2. Bauer Alphabets, Inc. v. United StatesUnited States Customs Court · 1965
  3. R. U. Delapenha & Co. v. United StatesUnited States Customs Court · 1956
  4. Simon v. United StatesUnited States Customs Court · 1953

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