Legal Opinion
Volkswagen of America, Inc. v. United States
United States Customs Court
Decided March 30, 1972No. Protest 67/16113-29866-66PublishedCited by 18 opinions
1Opinion of the Court
WATSON, Judge:
This protest places in issue the classification of certain paints imported from Germany in 1966 and designated on the invoices as types “LKL” and “L”. Various additional numerical suffixes designate the particular color.
The importations were classified pursuant to item 409.00 of the Tariff Schedules of the United States as “ [m] ixtures in whole or in part of any of the products provided for in” schedule 4, part 1C of the TSUS and assessed with duty at the rate of 7 cents per pound plus 45 per centum ad valorem. Plaintiff claims the proper classification should be pursuant to…
2Cases cited8 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- United States v. National City Lines, Inc.Supreme Court of the United States · 1949
- Sioux Tribe of Indians v. United StatesSupreme Court of the United States · 1942
- W. R. Filbin & Co. v. United StatesUnited States Customs Court · 1969
- The United States v. Andrew Fisher Cycle Co., Inc.Court of Customs and Patent Appeals · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Daw Industries, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Hawaiian Motor Co. v. United StatesCourt of Customs and Patent Appeals · 1980
- Texas Medical Association v. MathewsDistrict Court, W.D. Texas · 1976
- United States v. Standard Surplus Sales, Inc.Court of Customs and Patent Appeals · 1981
- Connecticut Student Loan Foundation v. Williams (In Re Williams)United States Bankruptcy Court, E.D. Virginia · 1981
13 more not listed; retrieve them via the Exa API.