Keer v. United States

U.S. Customs Court

Keer v. United States

40 Cust. Ct. 491

CourtUnited States Customs Court

DecidedMarch 18, 1958

DocketNo. 61700; protest 218707-K (Philadelphia)

StatusPublished

This text of 40 Cust. Ct. 491 (Keer 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

Keer v. United States, 40 Cust. Ct. 491 (cusc 1958).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise consists of plastic artificial teeth the same in all material respects as those the subject of Maher-[492]*492App & Company v. United States (44 C. C. P. A. 22, C. A. D. 630). Since the merchandise was entered prior to the effective date of T. D. 52739, supplemented by T. D. 52827, it was held that it was not entitled to the reduced rate provided therein, but is properly dutiable at 20 percent under paragraph 1558 of the act as nonenumerated manufactured articles, not specially provided for.

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Opinion by

Johnson, J.

It was stipulated that the merchandise consists of plastic artificial teeth the same in all material respects as those the subject of Maher-[492]*492App & Company v. United States (44 C. C. P. A. 22, C. A. D. 630). Since the merchandise was entered prior to the effective date of T. D. 52739, supplemented by T. D. 52827, it was held that it was not entitled to the reduced rate provided therein, but is properly dutiable at 20 percent under paragraph 1558 of the act as nonenumerated manufactured articles, not specially provided for.

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Bluebook (online)

40 Cust. Ct. 491, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keer-v-united-states-cusc-1958.