Balfour Guthrie & Co. v. United States

U.S. Customs Court

Balfour Guthrie & Co. v. United States

32 Cust. Ct. 475, 1954 Cust. Ct. LEXIS 2030

Procedural entryThis page is a short order in Balfour Guthrie & Co. v. United States. Read the opinion of the Court — 26 Cust. Ct. 223 →

United States Customs Court·Decided April 29, 1954·No. No. 58050; protests 182852-K, etc. (New York)·Published

Opinion

Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, supra; and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), insofar as said paragraph 1021 is concerned, related only to floor coverings of grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiffs was sustained.

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Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, supra; and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), insofar as said paragraph 1021 is concerned, related only to floor coverings of grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiffs was sustained.

Balfour Guthrie & Co. v. United States, 32 Cust. Ct. 475, 1954 Cust. Ct. LEXIS 2030 (cusc 1954).

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