Belf v. United States

U.S. Customs Court

Belf v. United States

56 Cust. Ct. 878, 1966 Cust. Ct. LEXIS 1577

CourtUnited States Customs Court

DecidedFebruary 24, 1966

DocketNo. 69804; protests 275069-K, etc. (New York)

StatusPublished

This text of 56 Cust. Ct. 878 (Belf 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

Belf v. United States, 56 Cust. Ct. 878, 1966 Cust. Ct. LEXIS 1577 (cusc 1966).

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Opinion

Opinion by

Kao, C.J.

In accordance with stipulation of counsel that the items marked “A” consist of hose nozzles, wholly or in chief value of brass, similar in all material respects to those the subject of United States v. Lipman's (52 CCPA 59, C.A.D. 859), the claim at 15 percent under the provision in paragraph 339, as modified by T.D. 51802, for brass household utensils or, depending upon the date of entry, at 14,13%, or 12% percent under said paragraph, as modified by T.D. 54108, was sustained. The items marked “B,” stipulated to be the same as those involved in said C.A.D. 859, except that the component material of chief value of the merchandise herein is zinc, were held dutiable at 20 percent under the provision in said paragraph 339, as modified by T.D. 51802, for household utensils, wholly or in chief value of other base metal, other than brass, or, depending upon the date of entry, at 19, 18, or 17 percent under said paragraph, as modified by T.D. -54108, as claimed.

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Opinion by

Kao, C.J.

In accordance with stipulation of counsel that the items marked “A” consist of hose nozzles, wholly or in chief value of brass, similar in all material respects to those the subject of United States v. Lipman's (52 CCPA 59, C.A.D. 859), the claim at 15 percent under the provision in paragraph 339, as modified by T.D. 51802, for brass household utensils or, depending upon the date of entry, at 14,13%, or 12% percent under said paragraph, as modified by T.D. 54108, was sustained. The items marked “B,” stipulated to be the same as those involved in said C.A.D. 859, except that the component material of chief value of the merchandise herein is zinc, were held dutiable at 20 percent under the provision in said paragraph 339, as modified by T.D. 51802, for household utensils, wholly or in chief value of other base metal, other than brass, or, depending upon the date of entry, at 19, 18, or 17 percent under said paragraph, as modified by T.D. -54108, as claimed.

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Bluebook (online)

56 Cust. Ct. 878, 1966 Cust. Ct. LEXIS 1577, Counsel Stack Legal Research, https://law.counselstack.com/opinion/belf-v-united-states-cusc-1966.