Legal Opinion
Winter v. United States
United States Customs Court
Decided March 23, 1972No. C.D. 4345Published
1Opinion of the Court
LaNdis, Judge:
This case involves merchandise invoiced as “Perneo Airstones”, imported from Denmark and entered at the Los Angeles - Long Beach, California, customs district. The air stones are attached to air pumps and placed in fish tanks to aerate the water.
The sole issue in the case is whether, in the condition imported, the air stones were decorated or not decorated.
Customs classified the air stones under the Tariff Schedules of the United States (TSUS) as mineral substances and articles of mineral substances, not specially provided for, decorated, dutiable under TSUS item 523.94 at 21…
2Cases cited6 opinions
- Upsal Street Realty Co. v. RubinSupreme Court of Pennsylvania · 1936
- United States v. StrausU.S. Circuit Court for the District of Southern New York · 1909
- Will & Baumer Candle Co. v. United StatesUnited States Customs Court · 1948
- Tropi-Cal v. United StatesUnited States Customs Court · 1969
- G. W. Thurnauer & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1908
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