Legal Opinion

Converse Rubber Co. v. United States

United States Customs Court

Decided November 9, 1970No. C.D. 4121PublishedCited by 3 opinions

1Opinion of the Court

FoRD, Judge:

In this action, plaintiff contests tbe classification of an importation of a machine manufactured in Germany known as the Desma 903/10 as “machines used for molding or otherwise forming rubber or plastics articles * * *” under item 6/8.35 of the Tariff Schedules of the United States with the consequent assessment of duty at the rate of 11.5 per centum ad valorem.

Plaintiff claims the involved merchandise to be properly subject to classification as “shoe machinery,” under item 6/8.10 of the Tariff Schedules of the United States and that as such is entitled to free entry.

The…

2Cases cited3 opinions

  1. Worthington v. RobbinsSupreme Court of the United States · 1891
  2. C. H. Powell Co. v. United StatesUnited States Customs Court · 1969
  3. H. J. Baker & Bro. v. United StatesUnited States Customs Court · 1948

3Cited by3 opinions

  1. Pistorino & Co. v. United StatesUnited States Customs Court · 1978
  2. Converse Rubber Co. v. United StatesUnited States Customs Court · 1972
  3. Theo. H. Davies & Co. v. United StatesUnited States Customs Court · 1973

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