Legal Opinion

Westbrass Co. v. United States

United States Customs Court

Decided November 4, 1971No. C.D. 4293PublishedCited by 2 opinions

1Opinion of the Court

Newman, Judge:

The merchandise in these seven consolidated protests consists of certain plumbing articles as follows:

“Duo” sink strainers with insert baskets and flat sink strainers1

Keplacement insert baskets for the “Duo” strainers

Laundry tray plugs

Shower heads2

Shower drains

*336The above enumerated articles, imported from Japan during the years 1965, 1967 and 1968 and entered at the port of Los Angeles, were classified by the district director under the basket provisions in the Tariff Schedules of the United States (TSUS) for articles of metal based upon the component material of chief value.…

2Cases cited2 opinions

  1. Davies, Turner & Co. v. United StatesUnited States Customs Court · 1965
  2. Hancock Gross Mfg., Inc. v. United StatesUnited States Customs Court · 1968

3Cited by2 opinions

  1. Hancock Gross, Inc. v. United StatesUnited States Customs Court · 1976
  2. Novelty Import Co. v. United StatesUnited States Customs Court · 1971

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