Keuffel & Esser Co. v. United States

U.S. Customs Court

Keuffel & Esser Co. v. United States

47 Cust. Ct. 298

CourtUnited States Customs Court

DecidedSeptember 5, 1961

DocketNo. 66029; protests 286984-K, etc. (New York)

StatusPublished

This text of 47 Cust. Ct. 298 (Keuffel & Esser Co. 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

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

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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.

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Bluebook (online)

47 Cust. Ct. 298, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keuffel-esser-co-v-united-states-cusc-1961.