Legal Opinion
Miller v. United States
United States Customs Court
Decided September 20, 1967No. C.D. 3125PublishedCited by 8 opinions
1Opinion of the Court
Beckwohth, Judge:
The merchandise involved in this case consists of woodworking machines of different types with electric motors imported from England or West Germany and entered at the port of Los Angeles on various dates in September, October, and November 1962. The machines and motors were assessed with duty as entireties at 12½ per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by Presidential proclamations, 97 Treas. Dec. 157, T.D. 55615, and 97 Treas. Dec. 430, T.D. 55649, as articles having as an essential feature an electrical element or device. It is…
2Cases cited16 opinions
- Keer, Maurer Co. v. United StatesUnited States Customs Court · 1962
- Supreme Woodworking Machine v. United StatesUnited States Customs Court · 1965
- Arnhold Ceramics, Inc. v. United StatesUnited States Customs Court · 1966
- Holmes v. United StatesUnited States Customs Court · 1956
- Frank P. Dow Co. v. United StatesUnited States Customs Court · 1964
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- John H. Faunce Phila., Inc. v. United StatesUnited States Customs Court · 1968
- Castelazo & Associates Atwood Imports, Inc. v. United StatesUnited States Customs Court · 1970
- Miller v. United StatesUnited States Customs Court · 1969
- Wayne Withrow v. United StatesUnited States Customs Court · 1969
- Novelty Import Co. v. United StatesUnited States Customs Court · 1971
3 more not listed; retrieve them via the Exa API.