Legal Opinion

Hudson Shipping Co. v. United States

United States Customs Court

Decided April 10, 1962No. 66686; protests 60/216 and 60/3724 (New York)Published

1Opinion of the Court

Oliver, Chief Judge:

The merchandise involved in this case consists of barrettes, which were assessed with duty at the rate of 55 per centum ad valorem under the provision in paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, for—

Articles * * :S designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, * * * combs, match boxes, mesh bags and purses, millinery, military and hair ornaments, pins, powder cases, stamp cases, vanity cases, watch bracelets, and Mice articles; all the foregoing and parts…

2Cases cited6 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. BeierleCourt of Customs and Patent Appeals · 1911
  4. Rohner Gehrig & Co. v. United StatesUnited States Customs Court · 1957
  5. Calvaire v. United StatesUnited States Customs Court · 1954

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