Legal Opinion

Bushnell International, Inc. v. United States

United States Customs Court

Decided March 22, 1961No. C.D. 2244PublishedCited by 1 opinion

1Opinion of the Court

Olivee, Chief Judge:

This protest relates to certain merchandise, described on the invoice as “100 p’ces of 7X Telephoto Lens.” It was classified under the provision for prism-binoculars in paragraph 228(a) of the Tariff Act of 1930, as modified, carrying a duty assessment at the rate of 30 per centum ad valorem. Although several claims are made in the protest, plaintiff relies on the one, made by valid amendment to the protest, alleging that the proper classification for the merchandise is as parts of cameras, not specially provided for, under paragraph 1551 of the Tariff Act of 1930, with…

2Cases cited4 opinions

  1. United States v. American Steel & Copper Plate Co.Court of Customs and Patent Appeals · 1926
  2. Stoeger v. United StatesCourt of Customs and Patent Appeals · 1927
  3. Border Brokerage Co. v. United StatesUnited States Customs Court · 1959
  4. L. Oppleman, Inc. v. United StatesUnited States Customs Court · 1939

3Cited by1 opinion

  1. Bushnell International, Inc. v. United StatesUnited States Customs Court · 1962

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