Legal Opinion

Astra Trading Corp. v. United States

United States Customs Court

Decided January 25, 1956No. C. D. 1754PublishedCited by 1 opinion

1Opinion of the Court

Mollison, Judge:

These protests relate to merchandise which is described on the invoices as “expansion watch bands” or “expansion wrist watch bands.” They were assessed with duty at the rate of 65 per centum ad valorem under the provisions of paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by the Presidential proclamation carrying out the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by the Presidential proclamation reported in T. D. 51898. The language of the provision of the Tariff Act of 1930, under which duty was assessed, reads as follows:

Par. 1527. * * *

J…

2Cases cited11 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. United States v. Horstmann Co.Court of Customs and Patent Appeals · 1927
  3. United States v. European Watch & Clock Co.Court of Customs and Patent Appeals · 1922
  4. United States v. Wittnauer Co.Court of Customs and Patent Appeals · 1918
  5. United States v. SussfeldCourt of Customs and Patent Appeals · 1916

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3Cited by1 opinion

  1. U.S. Time Corp. v. United StatesUnited States Customs Court · 1966

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