Liberty Import Corp. v. United States

U.S. Customs Court

Liberty Import Corp. v. United States

41 Cust. Ct. 368

CourtUnited States Customs Court

DecidedOctober 6, 1958

DocketNo. 62351; protests 324799-K and 58/7222 (New York)

StatusPublished

This text of 41 Cust. Ct. 368 (Liberty Import Corp. 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

Liberty Import Corp. v. United States, 41 Cust. Ct. 368 (cusc 1958).

Pincite

Opinion

[369]*369Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of sprats in oil, packed in tins, similar in all material respects to those the subject of Arnold Sorensin Co., Inc., et al. v. United States (38 Cust. Ct. 199, C. D. 1862), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, at 15 percent under the provision in paragraph 718 (a), as modified by the General Agreement on Tariffs and Trade (T. D. 51802), supplemented by Presidential proclamation (T. D. 51954), for sardines, neither skinned nor boned, When packed in oil; and (2) the items entered, or withdrawn from warehouse, on and after June 30, 1956, at 14 percent under said paragraph, as modified by T. D. 54108.

Free access — add to your briefcase to read the full text and ask questions with AI

[369]*369Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of sprats in oil, packed in tins, similar in all material respects to those the subject of Arnold Sorensin Co., Inc., et al. v. United States (38 Cust. Ct. 199, C. D. 1862), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, at 15 percent under the provision in paragraph 718 (a), as modified by the General Agreement on Tariffs and Trade (T. D. 51802), supplemented by Presidential proclamation (T. D. 51954), for sardines, neither skinned nor boned, When packed in oil; and (2) the items entered, or withdrawn from warehouse, on and after June 30, 1956, at 14 percent under said paragraph, as modified by T. D. 54108.

Cite This Page — Counsel Stack

Bluebook (online)

41 Cust. Ct. 368, Counsel Stack Legal Research, https://law.counselstack.com/opinion/liberty-import-corp-v-united-states-cusc-1958.

Opinion

Related

Cite This Page — Counsel Stack