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JOHN V. CARR & SON, INC. v. UNITED STATES

C.D. 4377; Protest No. 69/30840.

347 F.Supp. 1390 (1972)

JOHN V. CARR & SON, INC. v. UNITED STATES.

United States Customs Court, Third Division.

September 18, 1972.

Attorney(s) appearing for the Case

Howard & Howard, Barnes, Richardson & Colburn, New York City (E. Thomas Honey and Irving Levine, New York City, of counsel), associate counsel, for plaintiff.

E. Grey Lewis, Acting Asst. Atty. Gen. (Robert E. Burke, and Joseph I. Liebman, New York City, trial attorneys), for defendant.

Before RICHARDSON, LANDIS and RE, Judges.

RE, Judge:*

The substantive legal question presented in this case pertains to the lawful and proper import duty to be levied upon certain merchandise imported from Hong Kong.

The merchandise, invoiced as "Pflueger Hande-Pak", consists of lithographed tin containers with forty assorted-sized fish hooks. The fish hooks and the tin sheets were manufactured in the United States and were shipped to Hong Kong. In Hong Kong the tin sheets...

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