Legal Opinion
Authentic Furniture Products, Inc. v. United States
United States Customs Court
Decided June 30, 1972No. C.D. 4362 Protests 68/62623-104377, etcPublishedCited by 13 opinions
1Opinion of the Court
RE, Judge:
The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported by the plaintiff from Japan in 1968. The merchandise, invoiced as bunk beds, consists of unassembled pieces of wooden bunk beds, that is, posts, headboards, foot-boards, ladders and guardrails.
The customs officials classified the merchandise as parts of furniture, under item 727.40 of the Tariff Schedules of the United States, and assessed duty at the rate of 15 per centum ad valorem. Plaintiff has protested the classification and claims that it…
2Cases cited6 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Finn Bros. v. United StatesCourt of Customs and Patent Appeals · 1972
- United States v. Baldt Anchor, Chain & Forge Division of the Boston Metals Co.Court of Customs and Patent Appeals · 1972
- F. W. Myers & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- Jack Schaefer, Inc. v. United StatesUnited States Customs Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Daisy-Heddon v. United StatesCourt of Customs and Patent Appeals · 1979
- Authentic Furniture Products, Inc. v. United StatesCourt of Customs and Patent Appeals · 1973
- Karoware, Inc. v. United StatesUnited States Customs Court · 1976
- Channel Master, Div. of Avnet Inc. v. United StatesUnited States Court of International Trade · 1986
- Swift Instruments, Inc. v. United StatesUnited States Court of International Trade · 1982
8 more not listed; retrieve them via the Exa API.