Continental Merchandise Corp. v. United States

U.S. Customs Court

Continental Merchandise Corp. v. United States

29 Cust. Ct. 380, 1952 Cust. Ct. LEXIS 1566

United States Customs Court·Decided October 6, 1952·No. No. 56886; protest 186978-K (New York)·Published

Opinion

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of aluminum statuettes and rosaries in glass containers [381]*381similar in all material respects to those the subject of Abstract 54602, the items in question were held dutiable as follows: The statuettes at 45 percent under paragraph 397 as manufactures of metal; the rosaries, being valued at more than $1.25 per dozen, at 30 percent under the eo nomine provision therefor in paragraph 1544; and the glass containers at the same rate as their contents as the usual containers for the involved merchandise.

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Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of aluminum statuettes and rosaries in glass containers [381]*381similar in all material respects to those the subject of Abstract 54602, the items in question were held dutiable as follows: The statuettes at 45 percent under paragraph 397 as manufactures of metal; the rosaries, being valued at more than $1.25 per dozen, at 30 percent under the eo nomine provision therefor in paragraph 1544; and the glass containers at the same rate as their contents as the usual containers for the involved merchandise.

Continental Merchandise Corp. v. United States, 29 Cust. Ct. 380, 1952 Cust. Ct. LEXIS 1566 (cusc 1952).

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