Legal Opinion

Morris Friedman & Co. v. United States

United States Customs Court

Decided November 22, 1972No. C.D. 4392; Protest 69/46851-101686PublishedCited by 9 opinions

1Opinion of the Court

MALETZ, Judge:

This case involves the dutiable status of rattan hanging chairs 1 exported from Hong Kong and entered at the port of Philadelphia in May and July 1969. The chairs were assessed for duty at the rate of 20 percent ad valorem under item 222.60 of the Tariff Schedules of the United States, as modified, T.D. 68-9 (19 U.S.C. § 1202), which reads as follows:

Schedule 2, Part 2, Subpart B:

1. This subpart does not cover—(v) furniture (see part 4A of schedule 7);

jk $ ik j;< 5k >;<

Articles not specially provided for, of unspun fibrous vegetable materials:

222.60 Of one or more of the…

2Cases cited12 opinions

  1. Phelps Dodge Corp. v. National Labor Relations BoardSupreme Court of the United States · 1941
  2. People v. Western Air Lines, Inc.California Supreme Court · 1954
  3. Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
  4. Illinois Central Railroad v. Franklin CountyIllinois Supreme Court · 1944
  5. Application of Central Airlines, Inc.Supreme Court of Oklahoma · 1947

7 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Housing Authority v. BennettCourt of Appeals of Maryland · 2000
  2. Karoware, Inc. v. United StatesCourt of Customs and Patent Appeals · 1977
  3. Karoware, Inc. v. United StatesUnited States Customs Court · 1976
  4. Porter v. United StatesUnited States Customs Court · 1979
  5. Abbey Rents v. United StatesUnited States Customs Court · 1977

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