Abraham v. United States

U.S. Customs Court

Abraham v. United States

41 Cust. Ct. 311

CourtUnited States Customs Court

DecidedJune 27, 1958

DocketNo. 62135; protests 284291-K, etc. (New York)

StatusPublished

This text of 41 Cust. Ct. 311 (Abraham v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Abraham v. United States, 41 Cust. Ct. 311 (cusc 1958).

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Opinion

Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of chairs the same in all material respects as those the subject of Davies Turner & Co. v. United States (45 C. C. P. A. 39, C. A. D. 669), the items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, were held dutiable at 20 percent under paragraph 412, as modified by the [312]*312General Agreement on Tariffs and Trade (T. D. 51802), and the items entered, or withdrawn from warehouse, for consumption on and after said date were held dutiable at 19 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

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Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of chairs the same in all material respects as those the subject of Davies Turner & Co. v. United States (45 C. C. P. A. 39, C. A. D. 669), the items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, were held dutiable at 20 percent under paragraph 412, as modified by the [312]*312General Agreement on Tariffs and Trade (T. D. 51802), and the items entered, or withdrawn from warehouse, for consumption on and after said date were held dutiable at 19 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

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Bluebook (online)

41 Cust. Ct. 311, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abraham-v-united-states-cusc-1958.