Legal Opinion

Norman G. Jensen, Inc. v. United States

United States Customs Court

Decided March 25, 1954No. C. D. 1600PublishedCited by 5 opinions

1Opinion of the Court

La ween ce, Judge:

Plaintiff claims that certain new metal drums,imported empty, should have been classified pursuant to the provisions. *177in paragraph. 328 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 328), as modified by the supplement to the General Agreement on Tariffs and Trade, 85 Treas. Dec. 64, T. D. 52423, and subjected to duty at the rate of 12}( per centum ad valorem.

The collector of customs classified the importation as hollowware which is provided for in paragraph 339 of said act (19 U. S. C. § 1001, par. 339), as modified by the General Agreement on Tariffs and Trade, 82…

2Cases cited5 opinions

  1. United States v. MarxCourt of Customs and Patent Appeals · 1911
  2. United States v. GarramoneCourt of Customs and Patent Appeals · 1911
  3. United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911
  4. United States v. BeneCourt of Customs and Patent Appeals · 1916
  5. Protest 800468-G of Foxboro Co.United States Customs Court · 1944

3Cited by5 opinions

  1. Pacific Coast Borax Co. v. United StatesUnited States Customs Court · 1959
  2. Impact Container Corp. v. United StatesUnited States Customs Court · 1965
  3. Glidden Co. v. United StatesUnited States Customs Court · 1957
  4. Impact Container Corp. v. United StatesUnited States Customs Court · 1967
  5. McLaughlin Agricultural Chemical Co. v. United StatesUnited States Customs Court · 1955

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