Legal Opinion

Philipp Bros. v. United States

United States Customs Court

Decided July 26, 1962No. 66939; protest 321866-K (Baltimore)PublishedCited by 1 opinion

1Opinion of the Court

Richardson, Judge:

The merchandise which is the subject of this protest was exported from Matadi in the Belgian Congo and imported at Baltimore, Md., in August and September 1951. It is described on three invoices as “scories tantali-féres, qualité ‘A’ ” and on a fourth invoice as “scories tantaliféres, qualité ‘B’.” The merchandise was classified by the collector in liquidation as waste, not specially provided for, under paragraph 1555 of the Tariff Act of 1930 (19 U.S.C.A., § 1001, paragraph 1555) and T.D. 52739 and assessed with duty at the rate of 4 per centum ad valorem. The importer…

2Cases cited1 opinion

  1. Philipp Bros., Inc. v. United StatesUnited States Customs Court · 1960

3Cited by1 opinion

  1. Hampton v. United StatesUnited States Customs Court · 1968

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API