Legal Opinion
H. T. Kennedy Co. v. United States
United States Customs Court
Decided March 11, 1954No. C. D. 1593PublishedCited by 5 opinions
1Opinion of the Court
Laweence, Judge:
An importation described in the record as steel spikes was classified by the collector of customs as articles or wares, not specially provided for, composed wholly or in chief value of steel, pursuant to the provisions in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at the rate of 22per centum ad valorem.
Plaintiffs contend that the merchandise should have been classified pursuant to the provisions of paragraph 331 of said act (19…
2Cases cited4 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- Smillie & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
- United States v. DowningCourt of Customs and Patent Appeals · 1929
- Krueger v. United StatesUnited States Customs Court · 1939
3Cited by5 opinions
- United-Carr Fastener Corp. v. United StatesUnited States Customs Court · 1966
- Winter, Wolff & Co. v. United StatesUnited States Customs Court · 1965
- United Carr Fastener Corp. v. United StatesCourt of Customs and Patent Appeals · 1967
- H. T. Kennedy Co. v. United StatesUnited States Customs Court · 1955
- Railtech Boutet, Inc. v. United StatesUnited States Court of International Trade · 2003