Legal Opinion

U.S. Time Corp. v. United States

Court of Customs and Patent Appeals

Decided April 6, 1967No. 5254Published

1Opinion of the CourtSmith, Judge

This appeal is from the judgment of the Customs Court, First Division (C.D. 2641), 56 Cust. Ct. 311, overruling the appellant-importer's protests and sustaining the classification of the collector in certain consolidated cases.

The imported merchandise is represented by appellant’s collective exhibit 1 consisting of three items described on the invoices as bangle arms, springs and rivets. These items were classified by the collector under the provisions of paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, the relevant provisions of which read:

Articles…

2Cases cited2 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. U.S. Time Corp. v. United StatesUnited States Customs Court · 1966

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