Alaska Reefer Fisheries v. United States

U.S. Customs Court

Alaska Reefer Fisheries v. United States

46 Cust. Ct. 420

CourtUnited States Customs Court

DecidedApril 12, 1961

DocketNo. 65446; protests 59/24735, etc. (Los Angeles)

StatusPublished

This text of 46 Cust. Ct. 420 (Alaska Reefer Fisheries 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

Alaska Reefer Fisheries v. United States, 46 Cust. Ct. 420 (cusc 1961).

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Opinion

Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consist of fish netting similar in all material respects to that involved in Abstract 63947, the merchandise was held dutiable at 25 percent under the provision in paragraph 923, as modified, for cotton fishing nets, by similitude. The items marked “B,” stipulated to consist of synthetic cord or twine similar in all material respects to the component material of the fish nets involved in said Abstract 63947, were held dutiable, depending upon the date of entry, at 35 percent under paragraph 912 of the act as synthetic cord or twine, similar in use to cotton cords, or at 33, 31%, or 30 percent under said paragraph, as modified.

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Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consist of fish netting similar in all material respects to that involved in Abstract 63947, the merchandise was held dutiable at 25 percent under the provision in paragraph 923, as modified, for cotton fishing nets, by similitude. The items marked “B,” stipulated to consist of synthetic cord or twine similar in all material respects to the component material of the fish nets involved in said Abstract 63947, were held dutiable, depending upon the date of entry, at 35 percent under paragraph 912 of the act as synthetic cord or twine, similar in use to cotton cords, or at 33, 31%, or 30 percent under said paragraph, as modified.

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Bluebook (online)

46 Cust. Ct. 420, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alaska-reefer-fisheries-v-united-states-cusc-1961.