Lansen-Naeve Corp. v. United States

U.S. Customs Court

Lansen-Naeve Corp. v. United States

45 Cust. Ct. 378

United States Customs Court·Decided November 18, 1960·No. No. 64910; protests 58/4548, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of figures similar in all material respects to those passed [379] upon in Wm. S. Pitcairn Corp. v. United, States (39 C.C.P.A. 15, C.A.D. 458), the items of merchandise were held dutiable as follows: (a) All items except such items as were imported from the Soviet Zone of Germany and entered, or withdrawn from warehouse, for consumption after August 31, 1951, at 10 percent under said paragraph 1547(a), as modified, supra; and (b) all items imported from the Soviet Zone of Germany and entered, or withdrawn from warehouse, after August 31, 1951, at 20 percent under paragraph 1547(a) of the tariff act.

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Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of figures similar in all material respects to those passed [379] upon in Wm. S. Pitcairn Corp. v. United, States (39 C.C.P.A. 15, C.A.D. 458), the items of merchandise were held dutiable as follows: (a) All items except such items as were imported from the Soviet Zone of Germany and entered, or withdrawn from warehouse, for consumption after August 31, 1951, at 10 percent under said paragraph 1547(a), as modified, supra; and (b) all items imported from the Soviet Zone of Germany and entered, or withdrawn from warehouse, after August 31, 1951, at 20 percent under paragraph 1547(a) of the tariff act.

Lansen-Naeve Corp. v. United States, 45 Cust. Ct. 378 (cusc 1960).

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Opinion

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