Kurt S. Adler, Inc. v. United States

U.S. Customs Court

Kurt S. Adler, Inc. v. United States

56 Cust. Ct. 850, 1966 Cust. Ct. LEXIS 1622

CourtUnited States Customs Court

DecidedJanuary 27, 1966

DocketNo. 69757; protests 327822-K, 58/22344, and 58/24632 (New York)

StatusPublished

This text of 56 Cust. Ct. 850 (Kurt S. Adler, Inc. 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

Kurt S. Adler, Inc. v. United States, 56 Cust. Ct. 850, 1966 Cust. Ct. LEXIS 1622 (cusc 1966).

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Opinion

Opinion by

Oliver, J.

In accordance with stipulation of counsel that the items marked “A” consist of figures of polystyrene used as Christmas tree ornaments and that they most resemble in use similar figures composed of cellulose acetate, the claim at 20 or 19 percent ad valorem, depending upon the date of entry, under the iirovision in paragraph 31(a) (2), as modified by the General Agreement on Tariffs and Trade (T.D. 51802), or by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for cellulose acetate articles was sustained. The items marked “G,” stipulated to consist of plastic paperweights similar in all material respects to those the subject of Abstract 67488, were held dutiable at 30 percent under the provision in paragraph 218(f), as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presidential proclamation (T.D. 53877), for blown glass articles, not cut or engraved, as claimed.

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Opinion by

Oliver, J.

In accordance with stipulation of counsel that the items marked “A” consist of figures of polystyrene used as Christmas tree ornaments and that they most resemble in use similar figures composed of cellulose acetate, the claim at 20 or 19 percent ad valorem, depending upon the date of entry, under the iirovision in paragraph 31(a) (2), as modified by the General Agreement on Tariffs and Trade (T.D. 51802), or by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for cellulose acetate articles was sustained. The items marked “G,” stipulated to consist of plastic paperweights similar in all material respects to those the subject of Abstract 67488, were held dutiable at 30 percent under the provision in paragraph 218(f), as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presidential proclamation (T.D. 53877), for blown glass articles, not cut or engraved, as claimed.

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Bluebook (online)

56 Cust. Ct. 850, 1966 Cust. Ct. LEXIS 1622, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kurt-s-adler-inc-v-united-states-cusc-1966.