Legal Opinion

Cody Manufacturing Co. v. United States

United States Customs Court

Decided March 8, 1956No. 59750; protest 254913-K (New York)Published

1Opinion of the Court

Oliver,

Chief Judge:

This case relates to merchandise identified on the invoice as follows:

3,000 musical movements

3,000 dolls

3,000 brass tubes

3,000 blocking screws

The “musical movements” were assessed with duty at the rate of 20 per centum ad valorem under paragraph 1541 (a) of the Tariff Act of 1930, as modified by the trade agreement with Switzerland, T. D. 48093, as parts of music boxes, not specially provided for. The remaining items were assessed with duty at the rate of 35 per centum ad valorem under the provision for dolls in paragraph 1513 of the Tariff Act of 1930, as modified by T. D.…

2Cases cited3 opinions

  1. Donalds Ltd. v. United StatesUnited States Customs Court · 1954
  2. Lador, Inc. v. United StatesUnited States Customs Court · 1940
  3. Cody Manufacturing Co. v. United StatesUnited States Customs Court · 1954

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