Legal Opinion

Pressner v. United States

United States Customs Court

Decided May 17, 1966No. C.D. 2686PublishedCited by 14 opinions

1Opinion of the Court

Richardson, Judge:

This case involves the proper classification of merchandise described on the invoice as “Miniature hunting knife *490w/cell. handle” and “tiny hunting knife w/cell. handle,” which was imported at New York from Japan, and classified in liquidation as a “hunting knife” under 19 U.S.C.A., section 1001, paragraph 355 (paragraph 355, Tariff Act of 1930), as modified by T.D. 52373 and T.D. 52476. It is plaintiff’s claim herein that the subject merchandise is properly classifiable as a manufacture of metal under 19 U.S.C.A., section 1001, paragraph 397 (paragraph 397, Tariff Act of…

2Cases cited5 opinions

  1. M. Pressner & Co. v. United StatesUnited States Customs Court · 1960
  2. Westergaard v. United StatesUnited States Customs Court · 1951
  3. Pressner v. United StatesUnited States Customs Court · 1962
  4. Werner G. Smith Co. v. United StatesUnited States Customs Court · 1949
  5. International Harvester Co. v. United StatesUnited States Customs Court · 1952

3Cited by14 opinions

  1. Ozen Sound Devices v. United StatesUnited States Customs Court · 1979
  2. Arrow Novelty Co. v. United StatesUnited States Customs Court · 1967
  3. I. B. Cohen & Sons Corp. v. United StatesUnited States Customs Court · 1968
  4. I.B. Cohen & Sons Corp. v. United StatesUnited States Customs Court · 1968
  5. Illfelder Importing Co. v. United StatesUnited States Customs Court · 1967

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