Legal Opinion

J. E. Bernard & Co. v. United States

Court of Customs and Patent Appeals

Decided February 4, 1971No. Customs Appeal No. 5372PublishedCited by 1 opinion

1Opinion of the Court

LANE, Judge.

The importer appeals from the decision and judgment of the United States Customs Court, First Division, which overruled its protest and sustained the classification of certain “meter irises” under item 722.32 of the Tariff Schedules of the United States as other parts for motion picture cameras. J. E. Bernard & Co., Inc. v. United States, 62 Cust.Ct. 536, C.D. 3822 (1969). The court below in a thorough opinion by Judge Maletz reviewed the legislative intent relative to the provisions here involved and we find it unnecessary to repeat since we conclude that the decision and…

2Cases cited2 opinions

  1. Costa International Corp. v. The United StatesCourt of Customs and Patent Appeals · 1970
  2. American Express Co. v. The United StatesCourt of Customs and Patent Appeals · 1970

3Cited by1 opinion

  1. Beacon Cycle & Supply Co. v. United StatesUnited States Customs Court · 1978

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