Joffroy v. United States

U.S. Customs Court

Joffroy v. United States

54 Cust. Ct. 298, 1965 Cust. Ct. LEXIS 2217

United States Customs Court·Decided January 13, 1965·No. No. 69004; protests 63/23240, etc. (San Diego)·Published

Opinion

Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of soluble or instant coffee (containing no admixture of [299]*299sugar, cereal, or other additive), a product of Mexico, entered or withdrawn from warehouse prior to August 31, 1963, the effective date of the Tariff Schedules of the United States; that the protests were pending for decision by this court on June 30, 1964, the date of enactment of Public Law 88-337; and that within 120 days after the date of enactment a request was filed with the collector of customs for reliquidation and classification of the merchandise free of duty under said Public Law, the claim of the plaintiff was sustained.

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Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of soluble or instant coffee (containing no admixture of [299]*299sugar, cereal, or other additive), a product of Mexico, entered or withdrawn from warehouse prior to August 31, 1963, the effective date of the Tariff Schedules of the United States; that the protests were pending for decision by this court on June 30, 1964, the date of enactment of Public Law 88-337; and that within 120 days after the date of enactment a request was filed with the collector of customs for reliquidation and classification of the merchandise free of duty under said Public Law, the claim of the plaintiff was sustained.

Joffroy v. United States, 54 Cust. Ct. 298, 1965 Cust. Ct. LEXIS 2217 (cusc 1965).

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