Legal Opinion

Cornet Stores v. United States

United States Customs Court

Decided April 4, 1960No. C.D. 2162PublishedCited by 1 opinion

1Opinion of the Court

Mollison, Judge:

The above-enumerated protests were consolidated for trial and disposition and have been limited to the items described on the invoices as “House Slippers,” bearing the article numbers 13782 and 13783. Such merchandise was assessed with duty at the rate of 20 per centum ad valorem under the provision in paragraph 1530(e), Tariff Act of 1930, as modified by the Presidential proclamations relating to the General Agreement on Tariffs and Trade, T.D. 51802 and T.D. 51898, for “footwear * * * the uppers of which are composed wholly or in chief value of wool, * * * with soles…

2Cases cited2 opinions

  1. Smith v. United StatesUnited States Customs Court · 1958
  2. Jack & Jill Togs, Inc. v. United StatesUnited States Customs Court · 1959

3Cited by1 opinion

  1. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1969

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