Keuffel & Esser Co. v. United States

U.S. Customs Court

Keuffel & Esser Co. v. United States

47 Cust. Ct. 298

Procedural entryThis page is a short order in Keuffel & Esser Co. v. United States. Read the opinion of the Court — 41 Cust. Ct. 409 →

United States Customs Court·Decided September 5, 1961·No. No. 66029; protests 286984-K, etc. (New York)·Published

Opinion

[299]*299Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of drawing instrument cases similar in all material respects to those the subject of Abstract 59557, the merchandise entered prior to June 6, 1951, was held dutiable at 5 cents per pound and 10 percent ad valorem under paragraph 1405, as modified by T.D. 51802, and the items entered subsequent to said date were held dutiable at 2% cents per pound and 10 percent ad valorem under said paragraph 1405, as modified by T.D. 52739.

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[299]*299Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of drawing instrument cases similar in all material respects to those the subject of Abstract 59557, the merchandise entered prior to June 6, 1951, was held dutiable at 5 cents per pound and 10 percent ad valorem under paragraph 1405, as modified by T.D. 51802, and the items entered subsequent to said date were held dutiable at 2% cents per pound and 10 percent ad valorem under said paragraph 1405, as modified by T.D. 52739.

Keuffel & Esser Co. v. United States, 47 Cust. Ct. 298 (cusc 1961).

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