Legal Opinion

Schall & Co. v. United States

United States Customs Court

Decided March 24, 1955No. C. D. 1688PublishedCited by 2 opinions

1Opinion of the Court

Johnson, Judge:

This is a protest against the collector’s assessment of duty on angelique or angelica glace at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a non-enumerated manufactured article. It is claimed that the merchandise is dutiable at 10 per centum ad valorem under said paragraph, as modified by the Torquay Protocol to the General Agreement on *111Tariffs and Trade, T. D. 52739, and the President's proclamation of September 18, 1951, T. D. 52827.

The pertinent provisions of said paragraph, as originally enacted and as modified, are as follows:

Par. 1558 [as…

2Cases cited4 opinions

  1. United States v. Aetna Explosives Co.Supreme Court of the United States · 1921
  2. Levy & Levis Co. v. United StatesUnited States Customs Court · 1949
  3. Cruikshank v. United StatesCourt of Appeals for the Second Circuit · 1894
  4. Middleton & Co. v. United StatesCourt of Appeals for the Second Circuit · 1906

3Cited by2 opinions

  1. Strauss v. United StatesUnited States Customs Court · 1959
  2. P. John Hanrahan, Inc., Trans. v. United StatesUnited States Customs Court · 1957

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