Legal Opinion

Garcia Corp. v. United States

United States Customs Court

Decided August 30, 1967No. C.D. 3102Published

1Opinion of the Court

Ford, Judge:

The merchandise involved in this protest, nylon monofilament fishing line, was classified under the provision for manu*153factures of silk in paragraph 1211 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, by virtue of the similitude provisions of paragraph 1559 of that act, as amended by the Customs Simplification Act of 1954, T.D. 53599 (19 U.S.C. § 1001, par. 1559).

Plaintiff claims the merchandise is not classifiable by similitude and is dutiable as a nonenumerated manufactured…

2Cases cited7 opinions

  1. United States v. CochranCourt of Customs and Patent Appeals · 1912
  2. J. M. P. R. Trading Corp. v. United StatesUnited States Customs Court · 1954
  3. Jomac-North, Inc. v. United StatesUnited States Customs Court · 1962
  4. Steinberg Bros. v. United StatesUnited States Customs Court · 1958
  5. Hostachem Corp. v. United StatesUnited States Customs Court · 1963

2 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