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Legal Opinion

Frank P. Dow & Co. v. United States

United States Customs Court

Decided May 11, 1967No. C.D. 3001Published

1Opinion of the Court

WatsoN, Judge:

The merchandise involved in this protest consists of fans described on the invoice as “Hatsune Baby Fan without battery” and “Zefyr Fan, without battery.” They contain plastic hinged blades which bend up and revolve when powered by the electric motor contained in the fan.

The fans in question were classified for duty at the rate of 55 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, as articles designed to…

2Cases cited12 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Kayser & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. United States v. Horstmann Co.Court of Customs and Patent Appeals · 1927
  4. United States v. European Watch & Clock Co.Court of Customs and Patent Appeals · 1922
  5. United States v. KressCourt of Customs and Patent Appeals · 1925

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