Legal Opinion
American Customs Brokerage Co., Inc. v. United States
United States Customs Court
Decided May 30, 1974No. C.D. 4546; Court 72-2-00308PublishedCited by 3 opinions
1Opinion of the Court
RE, Judge:
The question presented in this case pertains to the dutiable status of a yacht under the Tariff' Schedules of the United States (TSUS). The yacht, the “MS Astral,” is registered and documented under the laws of the Netherlands Antilles, and was brought into the United States by a resident of this country.
The Astral first entered the territorial waters of the United States at San Diego Harbor on or about November 23, 1970. On November 24, 1970, the yacht’s master, Captain Perdue, pursuant to 46 U.S.C. § 104 and section 4.94 of the Customs Regulations, applied for and obtained a…
2Cases cited9 opinions
- Dorrance's EstateSupreme Court of Pennsylvania · 1932
- Johnson v. CommonwealthSupreme Court of Virginia · 1968
- Jones v. StateDistrict Court of Appeal of Florida · 1966
- In Re DorranceNew Jersey Superior Court Appellate Division · 1934
- United States v. StoehrDistrict Court, M.D. Pennsylvania · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Denbicare U.S.A. Inc., and Ernest McCoy v. Toys "R" Us, Inc.Court of Appeals for the Ninth Circuit · 1996
- SCM Corp. v. United StatesUnited States Customs Court · 1977
- United States v. Commodities Export Co.United States Court of International Trade · 1990