M. & D. Miller, Inc. v. United States

U.S. Customs Court

M. & D. Miller, Inc. v. United States

33 Cust. Ct. 442, 1954 Cust. Ct. LEXIS 936

CourtUnited States Customs Court

DecidedNovember 23, 1954

DocketNo. 58537; protests 145436-K, etc. (New York)

StatusPublished

This text of 33 Cust. Ct. 442 (M. & D. Miller, Inc. 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

M. & D. Miller, Inc. v. United States, 33 Cust. Ct. 442, 1954 Cust. Ct. LEXIS 936 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of Rockingham earthenware similar in all material respects to that the subject of United States v. M. & D. Miller, Inc. (41 C. C. P. A. 226, C. A. D. 556), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, for consumption prior to January 1, 1948, at 12)4 percent under paragraph 210, as modified by the trade agreement with the United Kingdom (T, D. 49753); and (2) the items entered, or withdrawn from warehouse, for consumption on and after January 1, 1948, at 20 cents per dozen articles, but not less than 7)4 nor more than 25 percent ad valorem, under said paragraph, as modified by T. D. 51802, supra.

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Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of Rockingham earthenware similar in all material respects to that the subject of United States v. M. & D. Miller, Inc. (41 C. C. P. A. 226, C. A. D. 556), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, for consumption prior to January 1, 1948, at 12)4 percent under paragraph 210, as modified by the trade agreement with the United Kingdom (T, D. 49753); and (2) the items entered, or withdrawn from warehouse, for consumption on and after January 1, 1948, at 20 cents per dozen articles, but not less than 7)4 nor more than 25 percent ad valorem, under said paragraph, as modified by T. D. 51802, supra.

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Bluebook (online)

33 Cust. Ct. 442, 1954 Cust. Ct. LEXIS 936, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-d-miller-inc-v-united-states-cusc-1954.