Legal Opinion
Bentkamp v. United States
Court of Customs and Patent Appeals
Decided November 4, 1952No. 4721PublishedCited by 7 opinions
1Opinion of the CourtJohnson, Judge
This is an appeal from a judgment of the United States Customs Court, First Division, pursuant to its decision, C. D. 1370, overruling the protest of appellant, the importer, and affirming the collector’s classification of certain imported sea shells.
The shells were classified by the collector as shells, manufactured, dutiable at 35 per centum ad valorem, under paragraph 1538 of the Tariff Act of 1930, which provides:
Par. 1538. * * * and shells and pieces of shells engraved, cut, ornamented, or otherwise manufactured, 35 per centum ad valorem.
In its protest, appellant claimed the merchandise…
2Cases cited7 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- United States v. Bassichis Co.Court of Customs and Patent Appeals · 1928
- United States v. Post Fish Co.Court of Customs and Patent Appeals · 1925
- United States v. MarschingCourt of Customs and Patent Appeals · 1911
- United States v. Illfelder & Co.Court of Customs and Patent Appeals · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rohm & Haas Company v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Midwest of Cannon Falls, Inc., Plaintiff/cross-Appellant v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Winter-Wolff, Inc. v. United StatesUnited States Court of International Trade · 1998
- Witex, U.S.A., Inc. v. United StatesUnited States Court of International Trade · 2008
- Pillowtex Corp. v. United StatesUnited States Court of International Trade · 1997
2 more not listed; retrieve them via the Exa API.