Legal Opinion

Gold Seal Importers, Inc. v. United States

United States Customs Court

Decided December 1, 1955No. 59501; protest 179781-K (New York)PublishedCited by 3 opinions

1Opinion of the Court

Ford, Judge:

The merchandise the subject of the protest listed above was classified by the collector as “beaded articles on net,” and duty was levied thereon at the rate of 90 percent ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. In its original protest, plaintiff claimed the merchandise to be properly dutiable at 45 or 50 percent ad valorem under paragraph 1529 (a) and T. D. 51802. By amendments, the merchandise is claimed to be properly dutiable at 30 percent ad valorem under paragraph 1503 and T. D. 51898, or at the rate of 45 percent ad valorem under paragraph 1529 (a), by…

2Cases cited3 opinions

  1. Kayser & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. United States v. LinesCourt of Customs and Patent Appeals · 1915
  3. Glemby's Sons Co. v. United StatesCourt of Customs and Patent Appeals · 1928

3Cited by3 opinions

  1. Dyestuffs v. United StatesUnited States Customs Court · 1968
  2. Gold Seal Importers, Inc. v. United StatesUnited States Customs Court · 1957
  3. God Seal Importers, Inc. v. United StatesUnited States Customs Court · 1958

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