Legal Opinion

International Polyethylene Bag Co. v. United States

United States Customs Court

Decided September 3, 1970No. C.D. 4071Published

1Opinion of the Court

WxlsoN, Judge:

These three protests, consolidated for trial, involve eight entries of merchandise at the port of Los Angeles between *157November 20,1962 and May 29,1963 exported from Hong Kong. The importations were invoiced and entered as “Polyethylene Bags.” Defendant’s brief, page 1 states: “It is undisputed that this is a correct description, and that the merchandise is, in fact, composed of polyethylene.” Furthermore, defendant concedes “that the merchandise at bar is not classifiable, directly, under any of the provisions of the Tariff Act of 1930 in effect at the time of importation.”

The…

2Cases cited4 opinions

  1. Zenith Novelty Co. v. United StatesUnited States Customs Court · 1962
  2. Scientific Packaging Corp. v. United StatesUnited States Customs Court · 1965
  3. Rohner Gehrig & Co. v. United StatesUnited States Customs Court · 1957
  4. Dollar Trading Corp. v. United StatesUnited States Customs Court · 1970

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