China Overseas, Inc. v. United States
Cases that cite this one
2 later published cases cite this decision.
- Wing On Co. v. United States (United States Customs Court 1952)
- Wenchow Importing Co. v. United States (United States Customs Court 1950)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
At the trial it was agreed between counsel for the respective parties that the merchandise is not composed wholly or in part of galalith; that it is composed wholly of synthetic resin and synthetic resin is not a binding agent in the merchandise in question; and that synthetic resin is not similar to galalith either in material, quality, texture, or the use to which it may be applied. Upon the record presented it was held that the involved merchandise is properly dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 45795 and 49907 followed.)
Case-law data current through December 31, 2025. Source: CourtListener bulk data.