C. S. Allen Corp. v. United States

U.S. Customs Court

C. S. Allen Corp. v. United States

28 Cust. Ct. 403, 1952 Cust. Ct. LEXIS 241

United States Customs Court·Decided February 19, 1952·No. No. 56401; protests 133485-K, etc. (New York)·Published

Opinion

Opinion by

Ford, J.

At the trial it was stipulated that the involved merchandise is the same in all material respects as that the subject of C. S. Allen Corp. v. United States (38 C. C. P. A. 48, C. A. D. 438). In accordance with stipulation and following the cited decision the items of merchandise in question were held dutiable at 5 cents per pound and 15 percent ad valorem under paragraph 1405 as papers wholly or partly covered with metal or its solutions.

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Opinion by

Ford, J.

At the trial it was stipulated that the involved merchandise is the same in all material respects as that the subject of C. S. Allen Corp. v. United States (38 C. C. P. A. 48, C. A. D. 438). In accordance with stipulation and following the cited decision the items of merchandise in question were held dutiable at 5 cents per pound and 15 percent ad valorem under paragraph 1405 as papers wholly or partly covered with metal or its solutions.

C. S. Allen Corp. v. United States, 28 Cust. Ct. 403, 1952 Cust. Ct. LEXIS 241 (cusc 1952).

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