Legal Opinion

United Enterprises v. United States

United States Customs Court

Decided August 25, 1958No. C. D. 2023PublishedCited by 44 opinions

1Opinion of the Court

Mollison, Judge:

The protests enumerated in the schedule attached to this decision were consolidated for trial and are directed *74against the collector’s classification of certain so-called “shoji” doors and panels under the provision in paragraph 411 of the Tariff Act of 1930 for screens, wholly or in chief value of wood, not specially provided for, with consequent assessment of duty at the rate of 50 per centum ad valorem. The claim made in each of the protests is for duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the said act, as modified by the…

2Cases cited1 opinion

  1. Oxford University Press, N. Y., Inc. v. United StatesUnited States Customs Court · 1948

3Cited by44 opinions

  1. Gitkin Co. v. United StatesUnited States Customs Court · 1967
  2. B. A. McKenzie & Co. v. United StatesUnited States Customs Court · 1967
  3. Kobata v. United StatesUnited States Customs Court · 1971
  4. Gitkin Co. v. United StatesUnited States Customs Court · 1965
  5. Fred Roberts Co. v. United StatesUnited States Customs Court · 1959

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