Frank P. Dow Co. v. United States

U.S. Customs Court

Frank P. Dow Co. v. United States

31 Cust. Ct. 283, 1953 Cust. Ct. LEXIS 1117

CourtUnited States Customs Court

DecidedNovember 5, 1953

DocketNo. 57590; protests 78771-K, etc. (Los Angeles)

StatusPublished

This text of 31 Cust. Ct. 283 (Frank P. Dow Co. 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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Frank P. Dow Co. v. United States, 31 Cust. Ct. 283, 1953 Cust. Ct. LEXIS 1117 (cusc 1953).

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Opinion

[284]*284Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked “A” were held dutiable at 40 percent ad valorem under paragraph 412, and the items marked “B” were held dutiable at 25 percent under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753).

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[284]*284Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked “A” were held dutiable at 40 percent ad valorem under paragraph 412, and the items marked “B” were held dutiable at 25 percent under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753).

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31 Cust. Ct. 283, 1953 Cust. Ct. LEXIS 1117, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frank-p-dow-co-v-united-states-cusc-1953.