Benthan, Ltd. v. United States

U.S. Customs Court

Benthan, Ltd. v. United States

46 Cust. Ct. 324

CourtUnited States Customs Court

DecidedJanuary 30, 1961

DocketNo. 65111; protests 152960-K, etc. (New York)

StatusPublished

This text of 46 Cust. Ct. 324 (Benthan, Ltd. 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

Benthan, Ltd. v. United States, 46 Cust. Ct. 324 (cusc 1961).

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Opinion

Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consists of candlesticks and candelabras similar in all material respects to those the subject of Abstract 62036, except that they are not plated with platinum, gold, or silver, nor colored with gold lacquer, the claim at 22% percent under paragraph 397, as modified by T.D. 51802, was sustained. The items marked “E,” stipulated to be the same as the merchandise involved in said Abstract 62036, except that they are plated with gold, were held dutiable at 32% percent under said paragraph 397, as modified by T.D. 51802, supplemented by T.D. 51909.

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Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consists of candlesticks and candelabras similar in all material respects to those the subject of Abstract 62036, except that they are not plated with platinum, gold, or silver, nor colored with gold lacquer, the claim at 22% percent under paragraph 397, as modified by T.D. 51802, was sustained. The items marked “E,” stipulated to be the same as the merchandise involved in said Abstract 62036, except that they are plated with gold, were held dutiable at 32% percent under said paragraph 397, as modified by T.D. 51802, supplemented by T.D. 51909.

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Bluebook (online)

46 Cust. Ct. 324, Counsel Stack Legal Research, https://law.counselstack.com/opinion/benthan-ltd-v-united-states-cusc-1961.