Legal Opinion
E. Dillingham, Inc. v. United States
United States Customs Court
Decided April 15, 1953No. C. D. 1518PublishedCited by 1 opinion
1Opinion of the Court
MollisoN, Judge:
The merchandise the subject of this protest consists of pieces of wood sawn to sizes of 1 inch by 1 inch by 18 to 44 inches, and squared at the ends. It was assessed with duty at the rate of 25 cents per thousand feet, board measure, under the provisions of paragraph 401 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, reading as follows:
Sawed lumber and timber not specially provided for, if of fir, spruce, pine, hemlock, or larch, 250 per 1000 ft., board measure.
The protest claim is for free entry of the merchandise under the…
2Cases cited8 opinions
- Marvel v. MerrittSupreme Court of the United States · 1885
- Sonn v. MagoneSupreme Court of the United States · 1895
- Swan v. ArthurSupreme Court of the United States · 1881
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. Ben Felsenthal & Co.Court of Customs and Patent Appeals · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pier I Imports, Inc. v. United StatesUnited States Customs Court · 1979