Legal Opinion

Stoner v. United States

United States Customs Court

Decided May 20, 1959No. C.D. 2083PublishedCited by 53 opinions

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of the above-entitled protest consists of baskets imported from Mexico. Duty was assessed thereon at the rate of 50 per centum ad valorem under the provision in paragraph 411 of the Tariff Act of 1930 for “bas*179kets * * * wholly on. in chief value of * * * wood * * *.” Various claims are made in the protest and, by timely amendment thereof, for duty at lower rates, but the claim chiefly relied upon is for duty at the rate of 25 per centum ad valorem under the provision in the same paragraph and act, as modified by the Presidential proclamation…

2Cases cited3 opinions

  1. Meyer v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Swan v. ArthurSupreme Court of the United States · 1881
  3. Central Commercial Co. v. United StatesCourt of Customs and Patent Appeals · 1921

3Cited by53 opinions

  1. Simon v. United StatesUnited States Customs Court · 1965
  2. Borneo Sumatra Trading Co. v. United StatesUnited States Customs Court · 1970
  3. B. A. McKenzie & Co. v. United StatesUnited States Customs Court · 1969
  4. American Import Co. v. United StatesUnited States Customs Court · 1960
  5. Bendix Corp. v. United StatesUnited States Customs Court · 1977

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