Legal Opinion
Ditbro Pearl Co., Inc. v. United States
United States Customs Court
Decided January 16, 1974No. C.D. 4497; Court 71-5-00113PublishedCited by 4 opinions
1Opinion of the Court
LANDIS, Judge:
This case involves the tariff classification of merchandise consisting of six assorted styled so-called chain belts imported from West Germany and entered at New York on January 8, 1970. The chain belts, finished in gold color and concededly in chief value of aluminum (R. 8) not coated or plated with precious metal (exhibit 1), are of a decorative style and kind worn by women around the waist or hips in fashionable dress.
Defendant (the government) classified the chain belts under the TSUS (Tariff Schedules of the United States) heading, “Jewelry and other objects of personal…
2Cases cited5 opinions
- Brooks v. MarburySupreme Court of the United States · 1826
- Commonwealth Oil Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- Sullivan v. Iron Silver Mining Co.Supreme Court of the United States · 1883
- Asiatic Petroleum Corp. v. The United StatesCourt of Customs and Patent Appeals · 1971
- Venetianaire Corp. of America v. United StatesCourt of Customs and Patent Appeals · 1973
3Cited by4 opinions
- Ditbro Pearl Co. v. United StatesCourt of Customs and Patent Appeals · 1975
- Edge Import Corp. v. United StatesUnited States Customs Court · 1979
- Ditbro Pearl Co. v. United StatesUnited States Customs Court · 1974
- United States v. Texas Instruments, Inc.Court of Customs and Patent Appeals · 1982