Legal Opinion

Philipp Bros. v. United States

United States Customs Court

Decided May 5, 1953No. C. D. 1523PublishedCited by 4 opinions

1Opinion of the Court

Johnson, Judge:

This case involves the dutiable weight of an importation of lead ingots, marked “Trepca.” Duty was assessed upon an importation of 39,302 ingots out of the invoiced quantity of 39,331 ingots, an allowance being made for 29 ingots manifested but not found. The weight, as returned by the weigher, was 3,479,118 pounds. The lead content was found to be 99.8 per centum. Upon such basis duty was assessed at the rate of 1){6 cents per pound under the provisions of paragraph 392 of the Tariff Act of 1930, as modified by the Mexican Trade Agreement, T. D. 50797. The plaintiff concedes…

2Cases cited2 opinions

  1. Protest 48747-K of Clinch Mercantile Co.United States Customs Court · 1943
  2. Protest 61695-K of Pacific Vegetable Oil Corp.United States Customs Court · 1943

3Cited by4 opinions

  1. Consolidated Cork Corp. v. United StatesUnited States Customs Court · 1965
  2. Philipp Bros. v. United StatesUnited States Customs Court · 1953
  3. Albert F. Maurer Co. v. United StatesUnited States Customs Court · 1968
  4. Milton Snedeker Corp. v. United StatesUnited States Customs Court · 1957

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