Latama, Inc. v. United States

55 Cust. Ct. 432, 1965 Cust. Ct. LEXIS 1668
CourtUnited States Customs Court
DecidedSeptember 22, 1965
DocketNo. 69554; protests 61/5390, etc. (New York)
StatusPublished

This text of 55 Cust. Ct. 432 (Latama, 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
Latama, Inc. v. United States, 55 Cust. Ct. 432, 1965 Cust. Ct. LEXIS 1668 (cusc 1965).

Opinion

Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of incomplete knives having folding blades which require the addition of handles and ring holders to make them finished articles and that the rates of duty ascribed to the values of said unfinished knives, as if they were finished knives, per dozen pieces, are as follows:

Not over 40 cents- %0 each and 25% ad val.
Over 40 but not over 50 cents_2%¡4 each and 25% ad val.
Over 50 cents but not over $1.25_5%0 each and 27%% ad val.
Over $1.25 but not over $3-90 each and 27%% ad val.
Over $3 but not over $6-12% 0 each and 25% ad val.

the claim of the plaintiffs was sustained.

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Bluebook (online)
55 Cust. Ct. 432, 1965 Cust. Ct. LEXIS 1668, Counsel Stack Legal Research, https://law.counselstack.com/opinion/latama-inc-v-united-states-cusc-1965.