Legal Opinion

General Systems Service, Inc. v. United States

United States Customs Court

Decided February 15, 1960No. C.D. 2151PublishedCited by 2 opinions

1Opinion of the Court

Oliver, Chief Judge:

The protests, enumerated in schedule “A,” hereto attached and made a part hereof, were the subject of our decision in General Systems Service, Inc. v. United States, 42 Cust. Ct. 215, C.D. 2089. The merchandise in question consists of rolled strips of cellophane coated with an adhesive. Although the collector *47applied three different tariff classifications, Government counsel, at the time of the original hearing, abandoned the collector’s direct assessments on the merchandise, either as finished articles in chief value of acrylic resin, or as manufactures of compounds of…

2Cases cited1 opinion

  1. General Systems Service, Inc. v. United StatesUnited States Customs Court · 1959

3Cited by2 opinions

  1. Marmax Trading Corp. v. United StatesUnited States Customs Court · 1967
  2. General Systems Service, Inc. v. United StatesUnited States Customs Court · 1961

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