Little Jones Co. v. United States

U.S. Customs Court

Little Jones Co. v. United States

30 Cust. Ct. 481, 1953 Cust. Ct. LEXIS 432

CourtUnited States Customs Court

DecidedJune 17, 1953

DocketNo. 57402; protests 154656-K, 155234-K, and 158326-K (New York)

StatusPublished

This text of 30 Cust. Ct. 481 (Little Jones 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

Little Jones Co. v. United States, 30 Cust. Ct. 481, 1953 Cust. Ct. LEXIS 432 (cusc 1953).

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Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel and following Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423), the items marked with the letter “A,” consisting of “leaf trays, duck trays, fish trays, backs and irons,” were held dutiable at 25 percent under paragraph 339, as modified by the trade agreement with the United Kingdom (T. D. 49753), as household utensils, composed wholly or in chief value of pewter, not plated with platinum, gold, or silver; and the items marked with the letter “B,” consisting of “cloisonne lily bowls and trays, enamel trays, boats and irons, and brass irons with soapstone and wood handles,” were held dutiable at 40 percent under paragraph 339 as household utensils, composed wholly or in chief value of copper or brass, not plated with platinum, gold, or silver.

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Opinion by

Ekwall, J.

In accordance with stipulation of counsel and following Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423), the items marked with the letter “A,” consisting of “leaf trays, duck trays, fish trays, backs and irons,” were held dutiable at 25 percent under paragraph 339, as modified by the trade agreement with the United Kingdom (T. D. 49753), as household utensils, composed wholly or in chief value of pewter, not plated with platinum, gold, or silver; and the items marked with the letter “B,” consisting of “cloisonne lily bowls and trays, enamel trays, boats and irons, and brass irons with soapstone and wood handles,” were held dutiable at 40 percent under paragraph 339 as household utensils, composed wholly or in chief value of copper or brass, not plated with platinum, gold, or silver.

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Bluebook (online)

30 Cust. Ct. 481, 1953 Cust. Ct. LEXIS 432, Counsel Stack Legal Research, https://law.counselstack.com/opinion/little-jones-co-v-united-states-cusc-1953.

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