Legal Opinion

Dulien Steel Products, Inc. v. United States

United States Customs Court

Decided December 6, 1955No. 59548; protest 182769-K (Los Angeles)PublishedCited by 10 opinions

1Opinion of the Court

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise, described as tractors, dump trailers, winches, hoists, booms, and metal shapers, at 15 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as machines, not specially provided for. The merchandise is identified on the protest as items GN-YDL, GN-329, 329X, 329X, 329, 329X, 329, 329, 329, 329-6, 329X, 329-76, 329, and 329X. It is claimed that said merchandise is entitled to entry free of duty because imported from…

2Cases cited5 opinions

  1. Downes v. BidwellSupreme Court of the United States · 1901
  2. De Lima v. BidwellSupreme Court of the United States · 1901
  3. Borgfeldt & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  4. United States v. United Cigar Stores Co.Court of Customs and Patent Appeals · 1911
  5. Rothschild v. United StatesCourt of Customs and Patent Appeals · 1929

3Cited by10 opinions

  1. Mitsubishi International Corp. v. United StatesUnited States Customs Court · 1965
  2. Schnitzer Steel Products Co. v. United StatesUnited States Customs Court · 1960
  3. Dulien Steel Products, Inc. v. United StatesUnited States Customs Court · 1958
  4. Moresco Corp. v. United StatesUnited States Customs Court · 1969
  5. United States v. $10,677.00 in U.S. Currency, Representing 5,419 Puerto Rican Lottery TicketsDistrict Court, Virgin Islands · 2018

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