H. S. Import Co. v. United States

U.S. Customs Court

H. S. Import Co. v. United States

39 Cust. Ct. 435

CourtUnited States Customs Court

DecidedSeptember 25, 1957

DocketNo. 61215; protests 310897-K, etc. (New York)

StatusPublished

This text of 39 Cust. Ct. 435 (H. S. Import 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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H. S. Import Co. v. United States, 39 Cust. Ct. 435 (cusc 1957).

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Opinion

[436]*436Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that the subject of Abstract 59105, the merchandise was held dutiable as follows: (1) The items marked with the letter “B” at 10 percent under the provision in paragraph 1528, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by Presidential proclamation (T. D. 52836), for imitation semiprecious stones, faceted, and (2) the items marked with the letter “C” at 30 percent under the provision in said paragraph, as modified by T. D. 51802, supplemented by T. D. 51898, for imitation semiprecious stones, not faceted.

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[436]*436Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that the subject of Abstract 59105, the merchandise was held dutiable as follows: (1) The items marked with the letter “B” at 10 percent under the provision in paragraph 1528, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by Presidential proclamation (T. D. 52836), for imitation semiprecious stones, faceted, and (2) the items marked with the letter “C” at 30 percent under the provision in said paragraph, as modified by T. D. 51802, supplemented by T. D. 51898, for imitation semiprecious stones, not faceted.

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39 Cust. Ct. 435, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-s-import-co-v-united-states-cusc-1957.