M. W. Zack Metal Co. v. United States
This text of 29 Cust. Ct. 341 (M. W. Zack Metal 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.
Opinion
Opinion by
It was stipulated that the merchandise consists of a zinc die-casting alloy similar in all material respects to the product passed upon in M. W. Zack Metal Company v. United States (26 Cust. Ct. 91, C. D. 1306), which the court held to be classifiable under paragraph 397 as articles in chief value of zinc, not specially provided for. However, inasmuch as the plaintiff in the cited case did not claim classification under paragraph 397, the protest therein was overruled without affirming the collector’s classification. On the record presented herein, the claim of the plaintiffs was sustained.
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29 Cust. Ct. 341, 1952 Cust. Ct. LEXIS 1462, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-w-zack-metal-co-v-united-states-cusc-1952.