Legal Opinion
Bertrand Freres, Inc. v. United States
United States Customs Court
Decided November 21, 1961No. C.D. 2296PublishedCited by 21 opinions
1Opinion of the Court
Johnson, Judge:
These are protests involving drums containing merchandise imported from various countries during 1957 and 1958 and assessed with duty at 12% per centum ad valorem under paragraph 328 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, effective March 9,1950, T.D. 52423, as cylindrical tanks for holding gas, liquids, or other material. It is claimed that the merchandise is entitled to entry free of duty under paragraph 1615 of the Tariff Act of 1930, as amended, as American goods returned.
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2Cases cited15 opinions
- United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
- States v. StrausCourt of Customs and Patent Appeals · 1914
- Balfour, Guthrie & Co. v. United StatesUnited States Customs Court · 1951
- Hull v. United StatesCourt of Customs and Patent Appeals · 1920
- United States v. SaundersCourt of Customs and Patent Appeals · 1915
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Aviall of Texas, Inc. v. United StatesUnited States Court of International Trade · 1994
- Gulfstream Aerospace Corp. v. United StatesUnited States Court of International Trade · 1997
- Mattel, Inc. v. United StatesCourt of Customs and Patent Appeals · 1980
- F. W. Myers & Co. v. United StatesUnited States Customs Court · 1974
- Lockwood v. United StatesUnited States Customs Court · 1967
16 more not listed; retrieve them via the Exa API.