United States Customs Court, 1945

Protest 106783-K of Alfred Dunhill of London, Inc.

Protest 106783-K of Alfred Dunhill of London, Inc.
United States Customs Court · Decided October 3, 1945 · Oliver
15 Cust. Ct. 285
Protest 106783-K of Alfred Dunhill of London, Inc.

Opinion of the Court

Opinion by

Oliver, P. J.

It was held that as the French Trade Agreement specifically provides for duty on parts, such rate must prevail, even though the later British Trade Agreement provides for a lower rate of duty on cigar and cigarette lighters, since no modification of the rates of duty on parts was made in the said British Trade Agreement. In the absence of a specific provision therefor, parts of an article will not be included within an eo nomine designation of the article itself (Murphy & Co. v. United States, 13 Ct. Cust. Appls. 256, T. D. 41201). The protest was overruled.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.