M. W. Zack Metal Co. v. United States

29 Cust. Ct. 341, 1952 Cust. Ct. LEXIS 1462
CourtUnited States Customs Court
DecidedJuly 2, 1952
DocketNo. 56782; protests 151521-K, etc. (Detroit)
StatusPublished

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.

Bluebook
M. W. Zack Metal Co. v. United States, 29 Cust. Ct. 341, 1952 Cust. Ct. LEXIS 1462 (cusc 1952).

Opinion

Opinion by

Cole, J.

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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Related

M. W. Zack Metal Co. v. United States
26 Cust. Ct. 91 (U.S. Customs Court, 1951)

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Bluebook (online)
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.