Calif-Asia Co. v. United States

32 Cust. Ct. 408, 1954 Cust. Ct. LEXIS 1841
United States Customs Court·Decided February 17, 1954·No. No. 57860; protests 77148-K, etc. (Los Angeles)·Published

Opinion

[409]*409Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked “A” were held dutiable at 40 percent ad valorem under paragraph 412, and the items marked “B” were held dutiable at 25 percent under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753).

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Calif-Asia Co. v. United States, 32 Cust. Ct. 408, 1954 Cust. Ct. LEXIS 1841 (cusc 1954).

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