Legal Opinion

Nichols Copper Co. v. United States

United States Customs Court

Decided March 19, 1941No. C. D. 453PublishedCited by 6 opinions

1Opinion of the Court

Dallingee, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation described in the pro forma invoice as “Bulk Silver Ores, weighing 705525 Kilos.” , The merchandise was classified by the collector as free of duty under the provision in paragraph 1734 of the Tariff Act of 1930 for “Ores of gold, silver, or nickel.” However, a duty of IK cents per pound was leviéd on the zinc contained in said ores under the following provision in paragraph 393 of said act:

Zinc-…

2Cases cited3 opinions

  1. Nix v. HeddenSupreme Court of the United States · 1893
  2. Marvel v. MerrittSupreme Court of the United States · 1885
  3. Wallace v. United StatesUnited States Customs Court · 1939

3Cited by6 opinions

  1. National Lead Co. v. United StatesUnited States Customs Court · 1963
  2. Tower v. United StatesUnited States Customs Court · 1955
  3. Philipp Bros. Ore v. United StatesUnited States Customs Court · 1960
  4. Protests 10933-K of H. A. Goldstone Lumber Co.United States Customs Court · 1941
  5. Protests 46347-K of Border Brokerage Co.United States Customs Court · 1942

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