Everbest Jewelry Corp. v. United States

U.S. Customs Court

Everbest Jewelry Corp. v. United States

41 Cust. Ct. 434

CourtUnited States Customs Court

DecidedDecember 8, 1958

DocketNo. 62550; protest 324695-K (New York)

StatusPublished

This text of 41 Cust. Ct. 434 (Everbest Jewelry Corp. 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.

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Everbest Jewelry Corp. v. United States, 41 Cust. Ct. 434 (cusc 1958).

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Opinion

[435]*435Opinion by

Oliver, C. J.

In accordance with oral stipulation of counsel that the articles covered by item 3132 (“Gent's Bracelets all brass chrome plated”) are articles of jewelry known as identification bracelets, the claim at 55 percent under paragraph 1527 (a) (2), as modified by the General Agreement on Tariffs and Trade (T. D. 51802), was sustained. Item 723PB ("Polished brass Plaque”) and item 723PO (“Chrome plated Brass Plaque”), stipulated to consist of parts of jewelry, valued under 20 cents per dozen pieces, were held dutiable at 22)4 percent under the provision in paragraph 397, as modified, supra, for metal articles, not specially provided for, as claimed.

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[435]*435Opinion by

Oliver, C. J.

In accordance with oral stipulation of counsel that the articles covered by item 3132 (“Gent's Bracelets all brass chrome plated”) are articles of jewelry known as identification bracelets, the claim at 55 percent under paragraph 1527 (a) (2), as modified by the General Agreement on Tariffs and Trade (T. D. 51802), was sustained. Item 723PB ("Polished brass Plaque”) and item 723PO (“Chrome plated Brass Plaque”), stipulated to consist of parts of jewelry, valued under 20 cents per dozen pieces, were held dutiable at 22)4 percent under the provision in paragraph 397, as modified, supra, for metal articles, not specially provided for, as claimed.

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41 Cust. Ct. 434, Counsel Stack Legal Research, https://law.counselstack.com/opinion/everbest-jewelry-corp-v-united-states-cusc-1958.