Brauner v. United States

U.S. Customs Court

Brauner v. United States

28 Cust. Ct. 498

CourtUnited States Customs Court

DecidedJune 3, 1952

DocketNo. 56733; protests 148570-K (B), etc. (New York)

StatusPublished

This text of 28 Cust. Ct. 498 (Brauner 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

Brauner v. United States, 28 Cust. Ct. 498 (cusc 1952).

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Opinion

[499]*499Opinion by

Ford, J.

It was stipulated that certain items of the involved merchandise consist of woven silk fabrics, valued at more than $5.50 per pound, the same in all material respects as those passed upon in Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Accepting the stipulation as a statement of fact and following the cited authority, it was held that the merchandise imported or withdrawn from warehouse prior to January 1, 1948, is dutiable at 45 percent under paragraph 1205, as modified by T. D. 48316, and that which was imported or withdrawn from warehouse subsequent to said date is dutiable at 25 percent under said paragraph, as modified by T. D. 51802.

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[499]*499Opinion by

Ford, J.

It was stipulated that certain items of the involved merchandise consist of woven silk fabrics, valued at more than $5.50 per pound, the same in all material respects as those passed upon in Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Accepting the stipulation as a statement of fact and following the cited authority, it was held that the merchandise imported or withdrawn from warehouse prior to January 1, 1948, is dutiable at 45 percent under paragraph 1205, as modified by T. D. 48316, and that which was imported or withdrawn from warehouse subsequent to said date is dutiable at 25 percent under said paragraph, as modified by T. D. 51802.

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28 Cust. Ct. 498, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brauner-v-united-states-cusc-1952.

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