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Legal Opinion

Brentwood Originals v. United States

United States Customs Court

Decided January 31, 1967No. R.D. 11258; Entry No. 110494, etcPublishedCited by 8 opinions

1Opinion of the Court

Wilson, Judge:

These three appeals for reappraisement were consolidated for purposes of trial.

The imported merchandise is invoiced as either cotton corduroy cushion covers, cotton-rayon upholstery, rayon Bemberg upholstery, cotton velveteen upholstery, or cotton-rayon floor cushions. Exportation from Japan was made on or about May 21, 1964, September 20, 1962, and November 26, 1962, respectively, in ¿64/18080, R63/4399, and B63/9037. The “maker” and seller of the merchandise is shown on the invoices received in evidence without being marked as Hirota Hoko, K.K., Osaka, Japan, and the shipper…

2Cases cited17 opinions

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1910
  2. United States v. BrechnerUnited States Customs Court · 1957
  3. United States v. Supreme Merchandise Co.United States Customs Court · 1962
  4. United States v. Case & Co.Court of Customs and Patent Appeals · 1925
  5. United States v. Gitkin Co.United States Customs Court · 1961

12 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Concord Electronics Corp. v. United StatesUnited States Customs Court · 1972
  2. Reliance International Corp. v. United StatesUnited States Customs Court · 1969
  3. Sharwell Bros. Shoe Co. v. United StatesUnited States Customs Court · 1968
  4. Sharwell Bros. Shoe Co.. v. United StatesUnited States Customs Court · 1967
  5. United States v. Louis Goldey Co.United States Customs Court · 1970

3 more not listed; retrieve them via the Exa API.

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