Katz v. United States

U.S. Customs Court

Katz v. United States

31 Cust. Ct. 252, 1953 Cust. Ct. LEXIS 1023

CourtUnited States Customs Court

DecidedOctober 1, 1953

DocketNo. 57496; protests 182712-K, etc. (San Francisco)

StatusPublished

This text of 31 Cust. Ct. 252 (Katz 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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Katz v. United States, 31 Cust. Ct. 252, 1953 Cust. Ct. LEXIS 1023 (cusc 1953).

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Opinion

Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked “A” were held dutiable at 20 percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items marked “B” were held dutiable at 12)4 percent under said paragraph, as modified by said T. D. 51802.

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Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked “A” were held dutiable at 20 percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items marked “B” were held dutiable at 12)4 percent under said paragraph, as modified by said T. D. 51802.

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Bluebook (online)

31 Cust. Ct. 252, 1953 Cust. Ct. LEXIS 1023, Counsel Stack Legal Research, https://law.counselstack.com/opinion/katz-v-united-states-cusc-1953.