Dessy Atco, Inc. v. United States

U.S. Customs Court

Dessy Atco, Inc. v. United States

50 Cust. Ct. 174, 1963 Cust. Ct. LEXIS 4173

CourtUnited States Customs Court

DecidedJanuary 10, 1963

DocketNo. 67337; protests 58/3384, etc. (New York)

StatusPublished

This text of 50 Cust. Ct. 174 (Dessy Atco, 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

Dessy Atco, Inc. v. United States, 50 Cust. Ct. 174, 1963 Cust. Ct. LEXIS 4173 (cusc 1963).

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Opinion

Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” are similar in use to silk gloves, knit or crocheted; the items marked “B” are similar in use to cotton gloves, made of fabric knit on a warp-knitting or other machine; and the items marked “C” are similar in use to cotton gloves, made of a woven fabric, the merchandise was held dutiable as follows: The items marked “A” at 30 percent under paragraph 1208, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presidential proclamation (T.D. 53877), or at $1.50 per dozen pairs, but not less than 30 nor more than 60 percent ad valorem under said para[175]*175graph, as modified 'by the General Agreement on Tariffs and Trade (T.D. 51802) ; the items marked “B” at 30 percent under paragraph 915, as modified by T.D. 53865 and T.D. 53877; and the items marked “C” at 25 percent under paragraph 915 of the tariff act. United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), followed.

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Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” are similar in use to silk gloves, knit or crocheted; the items marked “B” are similar in use to cotton gloves, made of fabric knit on a warp-knitting or other machine; and the items marked “C” are similar in use to cotton gloves, made of a woven fabric, the merchandise was held dutiable as follows: The items marked “A” at 30 percent under paragraph 1208, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presidential proclamation (T.D. 53877), or at $1.50 per dozen pairs, but not less than 30 nor more than 60 percent ad valorem under said para[175]*175graph, as modified 'by the General Agreement on Tariffs and Trade (T.D. 51802) ; the items marked “B” at 30 percent under paragraph 915, as modified by T.D. 53865 and T.D. 53877; and the items marked “C” at 25 percent under paragraph 915 of the tariff act. United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), followed.

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Bluebook (online)

50 Cust. Ct. 174, 1963 Cust. Ct. LEXIS 4173, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dessy-atco-inc-v-united-states-cusc-1963.