Lucas Electrical Service v. United States

U.S. Customs Court

Lucas Electrical Service v. United States

40 Cust. Ct. 559

CourtUnited States Customs Court

DecidedMay 20, 1958

DocketNo. 61960; protest 273625-K (Los Angeles)

StatusPublished

This text of 40 Cust. Ct. 559 (Lucas Electrical Service 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.

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Lucas Electrical Service v. United States, 40 Cust. Ct. 559 (cusc 1958).

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Opinion

[560]*560Opinion by

Rao, J.

At the trial, it was stipulated that the merchandise consists of ammeters similar in all material respects to those the subject of Lucas Electrical Services, Inc., and Frank J. Eberle Co. v. United States (36 Cust. Ct. 209, C. D. 1776); that certain ammeters in entry 11922 were parts of automobiles and others were parts of motorcycles; and that part 36110, on invoice sheet 1, entry 19888, was a part of a tractor. As the instant protest was filed more than 60 days after the liquidation of entry 19888, it was held untimely and was dismissed as to said entry. The items stipulated to be parts, of automobiles in entry 11922 were held dutiable at 12percent under paragraph 369 (c), as modified, supra, and those stipulated to be the parts of motorcycles were held dutiable at 15 percent under said paragraph, as modified, supra, as claimed.

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[560]*560Opinion by

Rao, J.

At the trial, it was stipulated that the merchandise consists of ammeters similar in all material respects to those the subject of Lucas Electrical Services, Inc., and Frank J. Eberle Co. v. United States (36 Cust. Ct. 209, C. D. 1776); that certain ammeters in entry 11922 were parts of automobiles and others were parts of motorcycles; and that part 36110, on invoice sheet 1, entry 19888, was a part of a tractor. As the instant protest was filed more than 60 days after the liquidation of entry 19888, it was held untimely and was dismissed as to said entry. The items stipulated to be parts, of automobiles in entry 11922 were held dutiable at 12percent under paragraph 369 (c), as modified, supra, and those stipulated to be the parts of motorcycles were held dutiable at 15 percent under said paragraph, as modified, supra, as claimed.

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40 Cust. Ct. 559, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lucas-electrical-service-v-united-states-cusc-1958.

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