Legal Opinion
Charles H. Demarest, Inc. v. United States
United States Customs Court
Decided May 20, 1959No. C.D. 2084; Protest 273168-K, etcPublishedCited by 7 opinions
1Opinion of the Court
MOLLISON, Judge.
The above-enumerated protests were consolidated for trial and are directed against the action of the collector of customs in assessing duty upon merchandise described on the invoices as “Shina Wood Material” or as “Lattice Shade Material” at the rate of 25 per centum ad valorem under the provision in paragraph 1537(a), section 1 of the Tariff Act of 1930, 19 U.S.C.A. § 1001, for manufactures of chip, not specially provided for.
The protest claim is for duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the said act, as modified by the…
2Cases cited27 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- United States v. Reading Co.Supreme Court of the United States · 1912
- Litchfield v. Goodnow's AdministratorSupreme Court of the United States · 1887
- William Edward Roucher v. Traders & General Insurance Company, Dallas, TexasCourt of Appeals for the Fifth Circuit · 1956
- Bartlett v. Kansas City Public Service Co.Supreme Court of Missouri · 1942
22 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- William Cahn, Owner of One Hundred Percent (100%) of the Capital Stock of Aspic Investments Corporation v. John Nicholas, TrusteeCourt of Appeals for the Fifth Circuit · 1969
- Great Lakes Paper Co. v. United StatesUnited States Customs Court · 1964
- Zwiebel v. United StatesUnited States Customs Court · 1967
- Descoware Corp. v. United StatesUnited States Customs Court · 1962
- Louis Marx & Co. v. United StatesUnited States Customs Court · 1965
2 more not listed; retrieve them via the Exa API.