Legal Opinion

Francesco Parisi Fwdg. Corp. v. United States

United States Customs Court

Decided March 4, 1969No. C.D. 3730PublishedCited by 1 opinion

1Opinion of the Court

Rao, Chief Judge:

This protest places in issue the tariff status of an article invoiced as a “Nistri Stereocomparator.” This article was classified as a surveying instrument, pursuant to paragraph 360 of the Tariff Act of 1930, as modified by the Supplementary Trade Agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832, and assessed with duty at the rate of 35 per centum ad valorem. Plaintiff claims, alternatively, that it is classifiable either as laboratory apparatus in chief value of metal, pursuant to paragraph 360 of said tariff act, as modified by the Sixth Protocol of Supplementary…

2Cases cited2 opinions

  1. United States v. Kaufman & Co.Court of Customs and Patent Appeals · 1926
  2. Smith v. United StatesUnited States Customs Court · 1958

3Cited by1 opinion

  1. Marmax Trading Corp. v. United StatesUnited States Customs Court · 1970

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