Legal Opinion

Nahrgang v. United States

Court of Customs and Patent Appeals

Decided January 23, 1964No. 5114Published

1Opinion of the CourtSmith, Judge

Tbe issue presented by this appeal is whether imported heat absorbent glass containing a controlled amount of iron oxide is colored glass within the meaning of paragraph 224 of the Tariff Act of 1930.

Entry was made under paragraph 222 of the Tariff Act of 1930, as amended, as plate glass, with duty according to the sizes and values of the respective importation and no protest was made to this classification. In addition, however, the importations were also classified under paragraph 224, as colored plate glass, with assessment of an additional duty of 2y2% as therein provided. The assessment…

2Cases cited1 opinion

  1. Nahrgang v. United StatesUnited States Customs Court · 1962

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