J. H. Kimball, Inc. v. United States

U.S. Customs Court

J. H. Kimball, Inc. v. United States

29 Cust. Ct. 373, 1952 Cust. Ct. LEXIS 1551

CourtUnited States Customs Court

DecidedSeptember 22, 1952

DocketNo. 56871; protests 141753-K, etc. (New York)

StatusPublished

This text of 29 Cust. Ct. 373 (J. H. Kimball, 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.

Bluebook

J. H. Kimball, Inc. v. United States, 29 Cust. Ct. 373, 1952 Cust. Ct. LEXIS 1551 (cusc 1952).

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Opinion

Opinion by

Ford, J.

It was stipulated that certain items of the involved

merchandise consist of woven silk fabrics, valued at more than $5.50 per pound, the same in all material respects as those passed upon in Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Accepting the stipulation as a statement of fact and following the cited authority, it was held that the merchandise entered for consumption or withdrawn from warehouse prior to January 1, 1948, is dutiable at 45 percent under paragraph 1205, as modified by T. D. 48316, and that which was entered for consumption or withdrawn from [374]*374warehouse subsequent to said date is dutiable at 25 percent under said paragraph, as modified by T. D. 51802.

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Opinion by

Ford, J.

It was stipulated that certain items of the involved

merchandise consist of woven silk fabrics, valued at more than $5.50 per pound, the same in all material respects as those passed upon in Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Accepting the stipulation as a statement of fact and following the cited authority, it was held that the merchandise entered for consumption or withdrawn from warehouse prior to January 1, 1948, is dutiable at 45 percent under paragraph 1205, as modified by T. D. 48316, and that which was entered for consumption or withdrawn from [374]*374warehouse subsequent to said date is dutiable at 25 percent under said paragraph, as modified by T. D. 51802.

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29 Cust. Ct. 373, 1952 Cust. Ct. LEXIS 1551, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-h-kimball-inc-v-united-states-cusc-1952.

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