Legal Opinion

Protest 106783-K of Alfred Dunhill of London, Inc.

United States Customs Court

Decided October 3, 1945No. 50549PublishedCited by 1 opinion

1Opinion of the Court

Opinion by

Oliver, P. J.

It was held that as the French Trade Agreement specifically provides for duty on parts, such rate must prevail, even though the later British Trade Agreement provides for a lower rate of duty on cigar and cigarette lighters, since no modification of the rates of duty on parts was made in the said British Trade Agreement. In the absence of a specific provision therefor, parts of an article will not be included within an eo nomine designation of the article itself (Murphy & Co. v. United States, 13 Ct. Cust. Appls. 256, T. D. 41201). The protest was overruled.

2Cases cited1 opinion

  1. Murphy v. United StatesCourt of Customs and Patent Appeals · 1925

3Cited by1 opinion

  1. Manca, Inc. v. United StatesUnited States Customs Court · 1958