Legal Opinion

Wing On Co. v. United States

United States Customs Court

Decided October 16, 1961No. C.D. 2291PublishedCited by 9 opinions

1Opinion of the Court

WmsoN, Judge:

The merchandise in the case at bar consists of certain articles made of brass, which are in the form and shape of lotus flowers. It was classified under paragraph 1518 of the Tariff Act of 1980, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, at the rate of 35 per centum ad valorem as artificial flowers. Plaintiffs claim the merchandise properly dutiable under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade,…

2Cases cited3 opinions

  1. Cochran Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. S. S. Sarna, Inc. v. United StatesUnited States Customs Court · 1960
  3. L. Tobert Co. v. United StatesUnited States Customs Court · 1958

3Cited by9 opinions

  1. Furniture Import Corp. v. United StatesUnited States Customs Court · 1966
  2. Henry A. Wess, Inc. v. United StatesUnited States Customs Court · 1965
  3. Curt L. Sterner Co. v. United StatesUnited States Customs Court · 1963
  4. Gump's, Inc. v. United StatesUnited States Customs Court · 1964
  5. Kessler v. United StatesUnited States Customs Court · 1965

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