Legal Opinion

Ross Products, Inc. v. United States

United States Customs Court

Decided July 28, 1959No. C.D. 2106PublishedCited by 49 opinions

1Opinion of the Court

Joi-iNSON, Judge:

The merchandise involved in this case consists of porcelain plates set in wire frames or holders, imported from Japan, and entered for consumption on July 2 and July 18, 1956. It was assessed with duty by the collector at 45 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as modified, On the porcelain portion, and at 19 per centum ad valorem under paragraph 339 of said tariff act, as modified, on the wire frames. It is claimed that the merchandise is an entirety in chief value of metal, dutiable at 19 per centum ad valorem mider said paragraph 339, as…

2Cases cited5 opinions

  1. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. Ellis Silver Co.Court of Customs and Patent Appeals · 1929
  3. James Betesh Import Co. v. United StatesUnited States Customs Court · 1958
  4. United China & Glass Co. v. United StatesUnited States Customs Court · 1957
  5. A. Jaller Co. v. United StatesUnited States Customs Court · 1956

3Cited by49 opinions

  1. Arnart Imports, Inc. v. United StatesUnited States Customs Court · 1965
  2. Chadwick-Miller Importers, Inc. v. United StatesUnited States Customs Court · 1967
  3. Friedman v. United StatesUnited States Customs Court · 1965
  4. Castelazo & Associates v. United StatesUnited States Customs Court · 1961
  5. Altray Co. v. United StatesUnited States Customs Court · 1966

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