Legal Opinion
Tower v. United States
United States Customs Court
Decided January 15, 1959No. C.D. 2062PublishedCited by 2 opinions
1Opinion of the Court
Wilson, Judge:
The merchandise at bar, imported from Canada, bears the trade name “Lioxin.” It was classified under paragraph 28(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as “Vanillin, from whatever source obtained, derived, or manufactured” and assessed with duty at the rate of 22% per centum ad valorem, plus 3% cents per pound, the ad valorem assessment being upon an appraisal based upon American selling price as provided in paragraph 28(c) and section 402(g) of the tariff act.
The plaintiff claims the…
2Cases cited13 opinions
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Smillie & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
- United States v. Aetna Explosives Co.Supreme Court of the United States · 1921
- United States v. Georgia Pulp & Paper Manufacturing Co.Court of Customs and Patent Appeals · 1912
- United States v. WalterCourt of Customs and Patent Appeals · 1913
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3Cited by2 opinions
- Byrnes v. United StatesUnited States Customs Court · 1968
- Victoria Gin Co. v. United StatesUnited States Customs Court · 1959