Legal Opinion

Joleo Impex Co. v. United States

United States Customs Court

Decided July 5, 1960No. C.D. 2189PublishedCited by 9 opinions

1Opinion of the Court

Wilson, Judge:

The merchandise under protest, invoiced as raw ostrich feathers, was assessed with duty at 20 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930 as crude feathers. The importer claims that the goods in question are properly dutiable under paragraph 1518 of the act, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, supplemented by T.D. 51909, at 10 per centum ad valorem, as “ostrich” feathers.

Three witnesses were called at the trial of the case, two by the plaintiff and one by the Government.

Fischel Rathaus, owner of the plaintiff company,…

2Cases cited8 opinions

  1. United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
  2. United States v. G. Falk & BrotherSupreme Court of the United States · 1907
  3. Komada & Co. v. United StatesSupreme Court of the United States · 1910
  4. United States v. WalterCourt of Customs and Patent Appeals · 1913
  5. Goat & Sheepskin Import Co. v. United StatesCourt of Customs and Patent Appeals · 1914

3 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Gitkin Co. v. United StatesUnited States Customs Court · 1965
  2. United States v. J. E. Mamiye & Sons Inc.Court of Customs and Patent Appeals · 1981
  3. A. Zerkowitz & Co. v. United StatesUnited States Customs Court · 1965
  4. De Haan Co. v. United StatesUnited States Customs Court · 1966
  5. Dushoff Distributing Corp. v. United StatesUnited States Customs Court · 1973

4 more not listed; retrieve them via the Exa API.

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

Powered by the Exa API