Legal Opinion

Lyons Transport v. United States

United States Customs Court

Decided September 12, 1957No. C. D. 1912PublishedCited by 1 opinion

1Opinion of the Court

Rao, Judge:

Several importations of steel type for typewriters were classified by the collector of customs at the port of entry within the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as articles, not specially provided for, composed wholly or in chief value of base metal, with the consequent assessment of duty at the rate of 22% per centum ad valorem.

Protests filed against said classification and assessment, which have been consolidated for the purposes of trial, contain a claim for the…

2Cases cited1 opinion

  1. Decorated Metal Manufacturing Co. v. United StatesCourt of Customs and Patent Appeals · 1924

3Cited by1 opinion

  1. Gehrig, Hoban & Co. v. United StatesUnited States Customs Court · 1958

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