Legal Opinion

Mitsubishi International Corp. v. United States

United States Customs Court

Decided September 28, 1973No. C.R.D. 73-19; Court Nos. 68/64086PublishedCited by 2 opinions

1Opinion of the Court

NewmaN, Judge:

Defendant’s motion, pursuant to rule 4.7(d), for an order directing plaintiff to make its identical complaints in these protests more definite and certain, is granted.

The complaints challenge the Government’s assessment of duty on certain imported footwear at the rate of 37.5 per centum ad valorem under item 700.53 of the Tariff Schedules of the United States (TSUS), and assert that the merchandise is properly dutiable at the rate of 11 per centum ad valorem pursuant to item 700.55, TSUS, which reads as follows:

Footwear (whether or not described elsewhere in this sub-part) which…

2Cases cited2 opinions

  1. Rubberset Co. v. United StatesUnited States Customs Court · 1972
  2. Rubberset Company v. United StatesUnited States Customs Court · 1972

3Cited by2 opinions

  1. Williams v. JohnsonDistrict Court, D. Maryland · 1974
  2. Kurt S. Adler, Inc. v. United StatesUnited States Customs Court · 1973

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