Legal Opinion

Castelazo v. United States

United States Customs Court

Decided April 3, 1969No. C.D. 3761Published

1Opinion of the Court

Rao, Chief Judge:

The customs authorities at the port of Los Angeles assessed duty upon certain imported metal water pump shaft assemblies at 11 or 10% per centum ad valorem, depending upon the date of entry, pursuant to the provisions of paragraph 369 (c) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, for parts of automobiles.

The plaintiffs challenge that assessment by protest contending that the importations are dutiable at only 8% per centum ad valorem, as parts of…

2Cases cited2 opinions

  1. Warehousing Service, Inc. v. United StatesUnited States Customs Court · 1966
  2. Atlantic Aluminum & Metal Distributors, Inc. v. United StatesUnited States Customs Court · 1959

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