Legal Opinion

International Clearing House of New York, Inc. v. United States

United States Customs Court

Decided September 28, 1938PublishedCited by 2 opinions

1Opinion of the Court

Cline, Judge:

In this suit against the United States the plaintiff claims that the collector of customs at the port of Philadelphia assessed duty erroneously at the rate of 60 per centum ad valorem under paragraph 218 (f) of the Tariff Act of 1930 on one glass panel invoiced as “1 Original engraved glass panel (second replica).” It is claimed in the protest that the article is free of duty under paragraph 1807, or, if dutiable, that it is dutiable at 20 per centum ad valorem under paragraph 1547 (a) or 1547 (b), or at 50 per centum ad valorem under paragraph 230 (d). The last claim was not…

2Cases cited5 opinions

  1. Klipstein v. United StatesCourt of Customs and Patent Appeals · 1910
  2. Morse Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. United States v. PerrySupreme Court of the United States · 1892
  4. Frei Art Glass Co. v. UnitedCourt of Customs and Patent Appeals · 1927
  5. United States v. WanamakerCourt of Customs and Patent Appeals · 1926

3Cited by2 opinions

  1. Magnin v. United StatesUnited States Customs Court · 1952
  2. Frank P. Dow & Co. v. United StatesUnited States Customs Court · 1967

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