Legal Opinion

Goffigon v. United States

United States Customs Court

Decided November 21, 1950No. C. D. 1284PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This case involves a protest against the collector’s assessment of duty on lima beans imported from Cuba at 2% cents per pound under paragraph 765 of the Tariff Act of 1930, as modified by the exclusive trade agreement with Cuba, T. D. 51819. It is claimed that the merchandise should have been assessed with duty at 1% cents per pound under said trade agreement as “other” lima beans.

The pertinent provisions of the tariff act, as so modified, are as follows:

Pae. 765 [as modified by the exclusive trade agreement with Cuba, T. D. 51819]. Lima beans, green or unripe:

When entered…

2Cases cited15 opinions

  1. United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
  2. United States v. LeggCourt of Appeals for the Second Circuit · 1901
  3. Kee Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  4. Shefer v. MagoneU.S. Circuit Court for the District of Southern New York · 1891
  5. Psaki Bros. v. United StatesCourt of Customs and Patent Appeals · 1913

10 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Hawaiian Oke & Liquors, Ltd. v. United StatesUnited States Customs Court · 1952

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API