Copeland & Thompson, Inc. v. United States

U.S. Customs Court

Copeland & Thompson, Inc. v. United States

32 Cust. Ct. 425, 1954 Cust. Ct. LEXIS 1895

CourtUnited States Customs Court

DecidedMarch 11, 1954

DocketNo. 57915; protests 130249-K, etc. (New York)

StatusPublished

This text of 32 Cust. Ct. 425 (Copeland & Thompson, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Copeland & Thompson, Inc. v. United States, 32 Cust. Ct. 425, 1954 Cust. Ct. LEXIS 1895 (cusc 1954).

Pincite

Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel that certain items described under “A” in-paragraph 1 of the stipulation of counsel, except such as may be valued at less than $2.50, consist of china figures similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the merchandise was held dutiable as follows: (1) As to the items entered or withdrawn from warehouse for consumption prior to May 28, 1950, at 20 percent under paragraph 1547 (a); and (2) as to the items entered or withdrawn from warehouse for consumption subsequent to May 28, 1950, at 10 percent under said paragraph 1547 (a), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T. D. 52373), supplemented by Presidential proclamation (T. D. 52476).

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Ekwall, J.

In accordance with stipulation of counsel that certain items described under “A” in-paragraph 1 of the stipulation of counsel, except such as may be valued at less than $2.50, consist of china figures similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the merchandise was held dutiable as follows: (1) As to the items entered or withdrawn from warehouse for consumption prior to May 28, 1950, at 20 percent under paragraph 1547 (a); and (2) as to the items entered or withdrawn from warehouse for consumption subsequent to May 28, 1950, at 10 percent under said paragraph 1547 (a), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T. D. 52373), supplemented by Presidential proclamation (T. D. 52476).

Cite This Page — Counsel Stack

Bluebook (online)

32 Cust. Ct. 425, 1954 Cust. Ct. LEXIS 1895, Counsel Stack Legal Research, https://law.counselstack.com/opinion/copeland-thompson-inc-v-united-states-cusc-1954.