Legal Opinion
A. Giurlani & Bros. v. United States
United States Court of International Trade
Decided February 12, 1985No. Court No. 83-8-01171Published
1Opinion of the Court
DiCarlo, Judge:
Spanish olives entered by the plaintiff were liquidated on September 3, 1982, and classified as "olives, otherwise prepared or preserved” under item 148.5600, Tariff Schedules of the United States Annotated (TSUSA) (1982).
On November 16, 1982, plaintiffs customs broker sent a letter to the United States Customs Service (Customs) at Terminal Island, California, which read in part:
We respectfully request that the above-mentioned entry be liquidated with a duty refund under the provision of Section 520(c)(1) [emphasis added] of the Tariff Act of 1930, as amended, due to the…
2Cases cited9 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Davies v. ArthurSupreme Court of the United States · 1878
- Mattel, Inc. v. United StatesUnited States Customs Court · 1974
- S.S. Kresge Co. v. United StatesUnited States Customs Court · 1976
- American Export Lines, Inc. v. United StatesUnited States Customs Court · 1980
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