Chekiang Co. v. United States

U.S. Customs Court

Chekiang Co. v. United States

41 Cust. Ct. 407

United States Customs Court·Decided November 24, 1958·No. No. 62460; protests 291973-K, etc. (New York)·Published

Opinion

Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of iron pictures the same in all material respects as those the subject of Marshall Field & Co. v. United States (45 C. C. P. A. 72, C. A. D. 676), the claim at 22}í percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), for articles or wares in chief value of base metal, not specially provided for, was sustained. The merchandise under protest 326777-K, which was entered on or after June 30, 1956, was held dutiable at 21 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

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Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of iron pictures the same in all material respects as those the subject of Marshall Field & Co. v. United States (45 C. C. P. A. 72, C. A. D. 676), the claim at 22}í percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), for articles or wares in chief value of base metal, not specially provided for, was sustained. The merchandise under protest 326777-K, which was entered on or after June 30, 1956, was held dutiable at 21 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

Chekiang Co. v. United States, 41 Cust. Ct. 407 (cusc 1958).

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