Hipage Co. v. United States

U.S. Customs Court

Hipage Co. v. United States

32 Cust. Ct. 475, 1954 Cust. Ct. LEXIS 2029

CourtUnited States Customs Court

DecidedApril 29, 1954

DocketNo. 58049; protests 173109-K and 176728-K (Norfolk)

StatusPublished

This text of 32 Cust. Ct. 475 (Hipage 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

Hipage Co. v. United States, 32 Cust. Ct. 475, 1954 Cust. Ct. LEXIS 2029 (cusc 1954).

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Opinion

Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, supra; and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), insofar as said paragraph 1021 is concerned, related only to floor coverings of grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiff was sustained.

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Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, supra; and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), insofar as said paragraph 1021 is concerned, related only to floor coverings of grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiff was sustained.

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Bluebook (online)

32 Cust. Ct. 475, 1954 Cust. Ct. LEXIS 2029, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hipage-co-v-united-states-cusc-1954.