Lucas Electrical Service v. United States

U.S. Customs Court

Lucas Electrical Service v. United States

50 Cust. Ct. 162, 1962 Cust. Ct. LEXIS 1431

United States Customs Court·Decided December 26, 1962·No. No. 67297; protest 58/10189 (Los Angeles)·Published

Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that duty was assessed at 11% percent ad valorem under the provision in paragraph 369, Tariff Act of 1930, as modified, for parts of automobiles, on 30 starter sets, and that only 15 were contained in the carton. In accordance with stipulation of counsel, it was held that duty is not assessable upon the 15 sets which were not imported with this shipment. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial, it was stipulated that duty was assessed at 11% percent ad valorem under the provision in paragraph 369, Tariff Act of 1930, as modified, for parts of automobiles, on 30 starter sets, and that only 15 were contained in the carton. In accordance with stipulation of counsel, it was held that duty is not assessable upon the 15 sets which were not imported with this shipment. The protest was sustained to this extent.

Lucas Electrical Service v. United States, 50 Cust. Ct. 162, 1962 Cust. Ct. LEXIS 1431 (cusc 1962).

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