Legal Opinion

Border Brokerage Co. v. United States

United States Customs Court

Decided May 12, 1970No. C.D. 4020PublishedCited by 2 opinions

1Opinion of the Court

Newman, Judge:

The merchandise which is the subject of this protest consists of certain cold shuts and lap links of varying sizes imported from Canada. This merchandise was assessed with duty at the rate of 19 per centum ad valorem as “other” articles of iron or steel, not coated or plated with precious metal, under item 657.20 of the Tariff Schedules of the United States.

Plaintiff claims that the merchandise is properly dutiable at the rate of 0.4375 cent per pound as parts of chain or chains, % inch or more in diameter, under item 652.33, TSUS.

We hold that plaintiff has sustained its claim.

*459Th…

2Cases cited2 opinions

  1. Hoffschlaeger Co. v. United StatesUnited States Customs Court · 1968
  2. Imported Merchandise Co. v. United StatesUnited States Customs Court · 1964

3Cited by2 opinions

  1. Theo. H. Davies & Co. v. United StatesUnited States Customs Court · 1973
  2. Grizzly Corp. v. United StatesUnited States Customs Court · 1973

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