Legal Opinion
Marine v. United States
United States Customs Court
Decided August 1, 1979No. C.D. 4814; Court No. 78-9-01574PublishedCited by 3 opinions
1Opinion of the Court
Richardson, Judge:
The merchandise in this action consists of inflatable liferafts exported from England and entered at Los Angeles-*11Long Beach, Calif., in March 1977. The liferafts were classified in liquidation under TSUS item 696.05 as modified as yachts or pleasure boats, valued not over $15,000 each, at the duty rate of 2 per centum ad valorem. The importer contends that the liferafts are exempt from duty as “vessels” in accordance with general headnote 5(e) of the TSUS. And the Government, while conceding the classification to be erroneous, contends that the liferafts should be classified…
2Cases cited5 opinions
- The ConquerorSupreme Court of the United States · 1897
- Seabrook v. Raft of Railroad Cross-TiesDistrict Court, D. South Carolina · 1889
- United States v. L. Batlin & Son, Inc.Court of Customs and Patent Appeals · 1973
- United States v. One Raft of TimberU.S. Circuit Court for the District of South Carolina · 1882
- Thornley v. United StatesUnited States Customs Court · 1962
3Cited by3 opinions
- Avecia, Inc. v. United StatesUnited States Court of International Trade · 2006
- Todd Shipyards Corp. v. United StatesUnited States Court of International Trade · 1985
- United States v. Seagull MarineCourt of Customs and Patent Appeals · 1980