Legal Opinion

E. Dillingham, Inc. v. United States

United States Customs Court

Decided March 17, 1966No. C.D. 2629PublishedCited by 1 opinion

1Opinion of the Court

WilsoN, Judge:

The merchandise involved in this protest consists of 61 bales of woven tailor’s cuttings which was classified by the collector under paragraph 1105 (a) of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T.D. 49753, at the rate of 9 cents per pound as wool waste. This classification was expressly disavowed by the defendant which now contends that the merchandise in question should be classified under the eo nomine provision in said paragraph 1105(a), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739,…

2Cases cited4 opinions

  1. Harley Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Louisville Bedding Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  3. International Vitamin Corp. v. United StatesUnited States Customs Court · 1947
  4. Smith & Nichols (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1930

3Cited by1 opinion

  1. Hoyt, Shepston & Sciaroni Imperial Rug Mills, Inc. v. United StatesUnited States Customs Court · 1966

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