Legal Opinion

United States v. Compania Azucarera Del Camuy, Inc.

Court of Customs and Patent Appeals

Decided November 22, 1957No. 4909Published

1Opinion of the CourtJohnson, Chief Judge

This is an appeal from a judgment of the United States Customs Court, Second Division, entered pursuant to its decision (C. D. 1823), sustaining a protest against the collector’s classification and duty assessment of merchandise described on the consular invoice as “286 barrels Sugar Cane Slings.”

The collector classified this merchandise as “chains of iron or steel, Ke" diameter” under paragraph 329 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and imposed duty thereon at the rate of one-half of one cent per pound.

The importer, appellee…

2Cases cited6 opinions

  1. United States v. Horstmann Co.Court of Customs and Patent Appeals · 1927
  2. United States v. American Express Co.Court of Customs and Patent Appeals · 1925
  3. Schneider Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. United States v. HarperCourt of Customs and Patent Appeals · 1911
  5. Osceola Mill & Elevator Co. v. United StatesCourt of Customs and Patent Appeals · 1921

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