Faber, Coe & Gregg, Inc. v. United States

U.S. Customs Court

Faber, Coe & Gregg, Inc. v. United States

47 Cust. Ct. 294

United States Customs Court·Decided August 30, 1961·No. No. 66010; protest 60/15783 (New York)·Published

Opinion

[295]*295Opinion by

Johnson, J.

At the trial, it was stipulated that the rate of duty was assessed on a quantity of 150 pounds of cigarettes; that the $1.06 per pound rate should have only been assessed on a total quantity of 125 pounds; that the weight of the cigarettes in question is 2% pounds per thousand cigarettes, or a total of 125 pounds for the 50,000 cigarettes involved in this importation (cases 415-M to 419-M, inclusive). In view of this stipulation, the merchandise was held dutiable at 5 percent ad valorem and $1.06 per pound, under paragraph 605, Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108) on the basis of 2% pounds per thousand cigarettes.

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[295]*295Opinion by

Johnson, J.

At the trial, it was stipulated that the rate of duty was assessed on a quantity of 150 pounds of cigarettes; that the $1.06 per pound rate should have only been assessed on a total quantity of 125 pounds; that the weight of the cigarettes in question is 2% pounds per thousand cigarettes, or a total of 125 pounds for the 50,000 cigarettes involved in this importation (cases 415-M to 419-M, inclusive). In view of this stipulation, the merchandise was held dutiable at 5 percent ad valorem and $1.06 per pound, under paragraph 605, Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108) on the basis of 2% pounds per thousand cigarettes.

Faber, Coe & Gregg, Inc. v. United States, 47 Cust. Ct. 294 (cusc 1961).

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47 Cust. Ct. 294 (Faber, Coe & Gregg, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.