Legal Opinion

Impact Container Corp. v. United States

United States Customs Court

Decided October 24, 1967No. C.D. 3172Published

1Opinion of the Court

Rao, Chief Judge:

The merchandise involved in the protests consolidated herein consists of aluminum cylinders which were assessed *391with duty at the rate of 17 per centum ad valorem, plus 3.5 cents per pound, under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as hol-lowware, not specially provided for, composed wholly or in chief value of aluminum. Plaintiffs claim that these cylinders should be classified as cylindrical and tubular tanks or vessels for…

2Cases cited9 opinions

  1. United States v. MarxCourt of Customs and Patent Appeals · 1911
  2. United States v. GarramoneCourt of Customs and Patent Appeals · 1911
  3. United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911
  4. Colby v. United StatesCourt of Customs and Patent Appeals · 1912
  5. United States v. BeneCourt of Customs and Patent Appeals · 1916

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