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

U.S. Customs Court

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

47 Cust. Ct. 294

CourtUnited States Customs Court

DecidedAugust 30, 1961

DocketNo. 66010; protest 60/15783 (New York)

StatusPublished

This text of 47 Cust. Ct. 294 (Faber, Coe & Gregg, 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.

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

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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.

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47 Cust. Ct. 294, Counsel Stack Legal Research, https://law.counselstack.com/opinion/faber-coe-gregg-inc-v-united-states-cusc-1961.