Legal Opinion

Mohns Commercial Co. v. United States

United States Customs Court

Decided June 6, 1960No. C.D. 2183PublishedCited by 2 opinions

1Opinion of the Court

Ford, Judge:.Certain gate valves, with nonrising stems, having a working pressure of 125 pounds per square inch in sizes of 3 inches, 4 inches, 5 inches, 6 inches, and 8 inches, were assessed with duty at the rate of 22y2 per centum ad valorem and classified by the collector of customs under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which provides as follows:

Articles or wares not specially provided for, whether partly or wholly manufactured :

Composed wholly or in chief value of iron, steel, lead, copper,…

2Cases cited5 opinions

  1. United States v. BokerCourt of Customs and Patent Appeals · 1915
  2. Klipstein v. United StatesCourt of Customs and Patent Appeals · 1910
  3. United States v. DowningCourt of Customs and Patent Appeals · 1929
  4. Catton, Neill & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  5. Whelan v. United StatesUnited States Customs Court · 1958

3Cited by2 opinions

  1. William A. Rogers, Inc. v. United StatesUnited States Customs Court · 1967
  2. Border Brokerage Co. v. United StatesUnited States Customs Court · 1965

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