Legal Opinion

Jorelle Bags, Inc. v. United States

United States Customs Court

Decided March 30, 1965No. 69203; protest 61/8440 (New York)Published

1Opinion of the Court

Ford, Judge:

The above protest is directed against the assessment of duty of 42% per centum ad valorem on certain beaded bags, under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

It is contended by plaintiff herein that said merchandise is properly subject to duty at the rate of 25% per centum ad valorem as, “Fabrics and articles not ornamented with beads, * * * composed wholly or in chief value of beads * * as provided for in paragraph…

2Cases cited2 opinions

  1. United States v. SaksCourt of Customs and Patent Appeals · 1925
  2. United States v. Heller Co.Court of Customs and Patent Appeals · 1925

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