Lord v. United States

U.S. Customs Court

Lord v. United States

46 Cust. Ct. 471

CourtUnited States Customs Court

DecidedMay 10, 1961

DocketNo. 65602; protests 152857-K, etc. (New York)

StatusPublished

This text of 46 Cust. Ct. 471 (Lord 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

Lord v. United States, 46 Cust. Ct. 471 (cusc 1961).

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Opinion

Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consist of candlesticks and candelabras similar in all material respects to those the subject of Abstract 62036, except that they are plated with gold, the claim at 32% percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), supplemented by Presidential proclamation (T.D. 51909), for articles, not specially provided for, plated with gold, or colored with gold lacquer, was sustained. The items marked “B,” stipulated to be the same as the merchandise involved in said Abstract 62036, except that they are not plated with platinum, gold, or silver, nor colored with gold lacquer, were held dutiable at 22% percent under the provision in said paragraph 397, as modified by T.D. 51802, for other metal articles, not specially provided for, as claimed.

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Opinion by

Ford, J.

In accordance with stipulation of counsel that the items marked “A” consist of candlesticks and candelabras similar in all material respects to those the subject of Abstract 62036, except that they are plated with gold, the claim at 32% percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), supplemented by Presidential proclamation (T.D. 51909), for articles, not specially provided for, plated with gold, or colored with gold lacquer, was sustained. The items marked “B,” stipulated to be the same as the merchandise involved in said Abstract 62036, except that they are not plated with platinum, gold, or silver, nor colored with gold lacquer, were held dutiable at 22% percent under the provision in said paragraph 397, as modified by T.D. 51802, for other metal articles, not specially provided for, as claimed.

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Bluebook (online)

46 Cust. Ct. 471, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lord-v-united-states-cusc-1961.