Legal Opinion · Dissent

United States v. John V. Carr & Son, Inc.

Court of Customs and Patent Appeals

Decided May 16, 1974No. CA 5525, CAD 1118Published

1DissentMillee, Judge

I am persuaded that the involved merchandise, having been assembled abroad from bulk into individually-packaged assortments of' forty hooks of eight different kinds each to meet the requirements: of retail purchasers in this country, was substantially advanced in value and did not, therefore, qualify for classification under Schedule-8, Part 1, Subpart A, item 800.00, which provides as follows:

800.00 Products of tlie United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad_…

2Cases cited4 opinions

  1. Zemel v. RuskSupreme Court of the United States · 1965
  2. The United States v. Oakville CompanyCourt of Customs and Patent Appeals · 1968
  3. BORDER BROKERAGE COMPANY v. United StatesUnited States Customs Court · 1970
  4. Winthrop-Stearns, Inc. v. United StatesUnited States Customs Court · 1956

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