Herman H. Sticht Co. v. United States

40 Cust. Ct. 173
CourtUnited States Customs Court
DecidedApril 16, 1958
DocketC. D. 1979
StatusPublished
Cited by3 cases

This text of 40 Cust. Ct. 173 (Herman H. Sticht 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.

Bluebook
Herman H. Sticht Co. v. United States, 40 Cust. Ct. 173 (cusc 1958).

Opinion

Laweence, Judge:

This cause of action brings before us for consideration tbe competition between provisions in paragraphs 368 and 353 of the Tariff Act of 1930, as modified.

The importation in controversy consists of a relatively new invention known as a Baldwin Dunlop statigun. It was classified by the collector of customs as an instrument or device intended or suitable for measuring the flowage of electricity, and duty was imposed thereon at the rate of $2.25 each and 32)( per centum ad valorem in paragraph 368 (19 U. S. C. § 1001, par. 368), as modified by the trade agreement with Switzerland, 69 Treas. Dec. 74, T. D. 48093.

Plaintiff’s protest, as amended, embodies several alternative claims for lower rates of duty. However, plaintiff relies upon its primary claim, as stated in its brief, that the statigun is properly classifiable as “electrical instruments which are not laboratory instruments” and dutiable at 12)( per centum ad valorem in paragraph 353 of said act (19 U. S. C. § 1001, par. 353), as modified by the General Agreement ■on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, supplemented by the Presidential proclamation No. 2929 of June 2, 1951, relating to the Torquay protocol to said general agreement, 86 Treas. Dec. 121, T. D. 52739.

The Statutes

The pertinent text of the competing tariff provisions above referred to is here set forth, certain portions being stressed.

Paragraph 368 (a), as modified by the trade agreement with Switzerland, T. D. 48093:

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Related

Herman H. Sticht Co. v. United States
43 Cust. Ct. 432 (U.S. Customs Court, 1959)

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Bluebook (online)
40 Cust. Ct. 173, Counsel Stack Legal Research, https://law.counselstack.com/opinion/herman-h-sticht-co-v-united-states-cusc-1958.