Legal Opinion

M. H. Garvey Co. v. United States

United States Customs Court

Decided July 23, 1970No. C.D. 4051PublishedCited by 1 opinion

1Opinion of the Court

WmsoN, Judge:

The above protests were consolidated for purposes of trial. The official papers were received in evidence without being marked. Plaintiff is a customs broker and made the entries herein for the account of Kyoto Imports of Orleans, Massachusetts.

The invoiced merchandise was exported from Japan and entered at the port of Boston on May 19,1961 in protest 68/42830 and on May 4, 1965 in protest 66/10220. This merchandise is invoiced as either paper painted scrolls or as paper painted screens.

Classification was made under the Tariff Schedules of the United States (TSUS) item 389.30 as…

2Cases cited3 opinions

  1. United States v. Edson Keith & Co.Court of Customs and Patent Appeals · 1914
  2. United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1893
  3. Hartman Trading Corp. v. United StatesUnited States Customs Court · 1966

3Cited by1 opinion

  1. Kobata v. United StatesUnited States Customs Court · 1971

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