China Dry Goods Co. v. United States

42 Cust. Ct. 324

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 of the plaintiffs was sustained, with the exception of such merchandise shown on entry 5286, under protest 326138-K, which was entered prior to June 30, 1956. Said merchandise was held dutiable at 22% percent under paragraph 397, as modified by the General Agreement on Tariffs and Trade (T.D. 51802).