Legal Opinion

Nozaki Bros., Inc. v. United States

United States Customs Court

Decided November 29, 1938PublishedCited by 8 opinions

1Opinion of the Court

MoClelland, Presiding Judge:

The merchandise the classification of which is the subject of this protest consists of wooden boxes in which canned mandarin oranges were imported into the United States. Following the decision of this court in Nozaki Bros. v. United States, reported in Abstract 32355, duty was assessed on the oranges at the rate of 1 cent per pound under the provision in paragraph 743 of the Tariff Act of 1930 for “oranges,” and on the boxes at the rate of 25 per centum ad valorem under paragraph 408 of the same act, which reads as follows:

Pab. 408. Boxes, barrels, and other…

2Cited by8 opinions

  1. Linhart v. United StatesUnited States Customs Court · 1943
  2. Parrott & Co. v. United StatesUnited States Customs Court · 1948
  3. Protest 118509-K of Pacific Trading Co.United States Customs Court · 1945
  4. Protest 961948-G of Pacific Trading Co.United States Customs Court · 1942
  5. Protest 987157-G of Nozaki Bros.United States Customs Court · 1940

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