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MEMORANDUM OF DECISIONS

No. 74-9

DISMISSED

SEPTEMBER 18, 1973

Harlo Expediters, Inc. and Walker Pen Company, Inc. v. United
States-Marking Pens.

DECEMBER 19, 1973

No. 74-10 United States v. F. W. Myers & Co., Inc. Household effects.

No. 74-1

OTHER DISPOSITIONS

OCTOBER 24, 1973

Reynolds Trading Corp. Et Al v. The United States. The motion of the United States to dismiss the appeal and quash the mandate to the United States Customs Court on the basis that no valid appeal had been filed because of failure of appellants to specify with sufficient particularity their names and the cases which were being appealed, is denied. We do not agree with the appellee's contention that 28 USC 2601 or Rule 15 of this Court require appealing party to provide the specific case number below in any and all circumstances. (Meyer & Lange et al v. United States 4 CT. Cust. App. 422, T.D. 33855 (1913) distinguished.)

FEBRUARY 28, 1974

No. 71-99 Seneca Grape Juice Corp. v. The United States. On petitioner's motion to accept notice of appeal for filing nunc pro tunc where notice was received one day later than the sixty-day period provided by 28 USC 2601(a). Although notice of appeal was placed in the mail on Friday, January 25, 1974, it was not received in the clerk's office until Tuesday, January 29, 1974, one day after the statutory period. As said in effect by this court in Mincap of California, Inc. v. United States (1967) and as provided by Rule 25 (a) of the Federal Rules of Appellate Procedure, “filing" means received by the clerk within the time fixed for filing. Therefore, petitioner has no recourse except relief by way of general or special legislation of the Congress. The motion is denied. Order Per Curiam.

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557-883-74- -11

INDEX-DIGEST

CONTENTS

ANALYSIS BY SECTIONS

Page

PART ONE. GENERAL CONSIDERATION OF TARIFF LAWS...
I. ACTS OF CONGRESS GENERALLY (§§ 1–40)_.
A. PURPOSE AND VALIDITY-DELEGATION OF
POWER (§§ 1-4).

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§ 33. History of passage of act-Legislative history.

IV. GOODS DUTIABLE OR EXEMPT-LOST OR DESTROY-
ED GOODS-GOODS IMPORTED FOR TEMPORARY
OR SPECIAL USE-FOR STATE OR EDUCATIONAL,
SCIENTIFIC OR RELIGIOUS INSTITUTIONS-
GOODS OF PERSONS ARRIVING IN U.S.-REIM-
PORTATION-AMERICAN GOODS RETURNED
(§§ 51-68) - -

§ 53. American goods returned after exportation___
57. Identity of goods---

V. CLASSIFICATION OF IMPORTS UNDER GENERAL
AND COMPETING PARAGRAPHS OF STATUTE-
SPECIFICITY-CONTROLLING

PROVISIONS

HIGHEST APPLICABLE RATE (§§ 69–82) –

§ 69. In general_.

§ 70. Definitions..

§ 74. Common or commercial designation--.

§ 75. Crude and manufactured articles distin

guished___

§ 81. Use----

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PART THREE. DUTIABLE IMPORTATIONS-EXEMPTIONS-
CLASSIFICATION OF ARTICLES FOR DUTY OR FREE ENTRY.

VI. AGRICULTURE, HORTICULTURE AND PRODUCTS
OF VEGETATION (§§ 83-120) - -

§ 104. Vegetables in general...

§ 107. Prepared or preserved..

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PART THREE-Continued

XI. CONTAINERS, COVERINGS, CASES AND SETS OF
ARTICLES, AND CLASSIFICATION AS ENTIRETIES OR
SEPARATELY (§§ 220-233).

§ 220. In general_ _ _

§ 230. Paper boxes or cartons..

XII. EARTHI, MINERALS AND METALS, AND MANUFAC-
TURERS THEREOF (§§ 234-319).

D. MANUFACTURERS OF METAL GENERALLY
(§§ 291-309) - -
$294. Castings..

XXIV. WOOD AND MANUFACTURES THEREOF (§§ 511–526)..
§ 512. Advanced, manufactured and unadvanced
distinguished.......

XXVI. WASTE-JUNK-RAGS, ETC. (§§ 616-618g). § 618. In general-Definitions___

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LIQUIDATIONS—PROTEST-PAYMENT AND REFUND—SEI-
ZURES-FORFEITURES-PENALTIES..

XXXVII. APPRAISEMENT AND REAPPRAISEMENT-PROCE-
DURE-VALIDITY (§§ 697-704).

§ 701. Reappraisement... -

XL. VALUATION-AMERICAN PRICE-EXPORT AND FOR-
EIGN VALUE-MARKET VALUE-COST OF PRODUC-
TION
DISCOUNTS PROFITS
ROYALTIES-TAXES-FOREIGN CURRENCY (§§ 722-

743)___

CHARGES

§ 728. Export or foreign value___.

PART SEVEN. CUSTOMS COURT-BOARD OF GENERAL AP-
PRAISERS JUDGES-JURISDICTION-PROCEDURE.

XLIV. JUDGES, JURISDICTION, REMEDIES, AND PROCE-
DURE IN CUSTOMS COURT AND BEFORE BOARD
OF GENERAL APPRAISERS (§§ 767–795) -

§ 767. Jurisdiction of powers_ - .

§ 771. Rules and procedure generally...

§ 772. Proceedings for review-Application.__

§ 773. Time for proceedings----

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§ 778. Dismissal and reinstatement of proceedings.

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§ 784. Review of law and fact_

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§ 794. Remand for reliquidation, and proceedings
thereon by collector____

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PART EIGHT. COURT OF CUSTOMS AND PATENT APPEALS—
REMEDIES

JURISDICTION-PROCEDURE...

XLV. JUDGES, JURISDICTION, REMEDIES, AND APPELATE
PROCEDURE OF COURT OF CUSTOMS AND PATENT
APPELAS (§§ 796-821)-_-

§ 800. Appealable decisions and rulings___.

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FORMER DECISIONS-RES ADJUDICATA-STARE DECISIS. 131 XLVI. EVIDENCE GENERALLY (§§ 822-827).

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§ 823. Presumptions and burden of proof generally. XLIX. PARTICULAR SUBJECT MATTER OF EVIDENCE AND PRESUMPTIONS (§§ 852–875)

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LI. RES ADJUDICATA AND STARE DECISIS.
§ 879. Application of rules in general.......

§ 880. Nature and finality of decision and of former

action...

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