Marcus Display Industries, Inc. v. United States

U.S. Customs Court

Marcus Display Industries, Inc. v. United States

62 Cust. Ct. 356, 1969 Cust. Ct. LEXIS 3540

CourtUnited States Customs Court

DecidedApril 8, 1969

DocketC.D. 3764

StatusPublished

This text of 62 Cust. Ct. 356 (Marcus Display Industries, 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

Marcus Display Industries, Inc. v. United States, 62 Cust. Ct. 356, 1969 Cust. Ct. LEXIS 3540 (cusc 1969).

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Opinion

Watson, Judge:

This suit has been submitted for decision upon the following agreement between counsel for the respective parties:

[357]*357IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court, as follows:

1. That the merchandise marked “A” and initialed HNA/W O’D (Import Specialists’ Initials) by Import Specialists H. N. Ackerson/ W. O’Donnell (Import Specialists’ Names) on the invoices covered by the above protest and assessed with duty at the rate of 35% ad valorem, under Par. 1518 of the Tariff Act of 1930, as modified, consist of Christmas tree light strings, in chief value of plastic, having as an essential feature an electrical element or device, and which are most similar in use to Christmas light strings, haying as an essential feature an electrical element or device and in chief value of metal, directly dutiable at 13%% ad valorem under Par. 353, as modified by T.D. 52739.

IT IS FURTHER STIPULATED AND AGREED that the pro-, test be submitted on this stipulation, said protest being limited to the merchandise marked “A” as aforesaid.

Accepting this stipulation as a statement of fact, we hold the items marked “A” and initialed H.NA./W.O’D. by Import Specialists H. N.. Ackerson and W. O’Donnell, properly dutiable under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52739, at the rate of 13% per centum ad valorem, as articles having as an essential feature an electrical element or device, and in chief value of metal, as claimed.

To the extent indicated, the protest is sustained. In all other respects and as to all other claims, the protest is overruled.

Judgment will issue accordingly.

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Watson, Judge:

This suit has been submitted for decision upon the following agreement between counsel for the respective parties:

[357]*357IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court, as follows:

1. That the merchandise marked “A” and initialed HNA/W O’D (Import Specialists’ Initials) by Import Specialists H. N. Ackerson/ W. O’Donnell (Import Specialists’ Names) on the invoices covered by the above protest and assessed with duty at the rate of 35% ad valorem, under Par. 1518 of the Tariff Act of 1930, as modified, consist of Christmas tree light strings, in chief value of plastic, having as an essential feature an electrical element or device, and which are most similar in use to Christmas light strings, haying as an essential feature an electrical element or device and in chief value of metal, directly dutiable at 13%% ad valorem under Par. 353, as modified by T.D. 52739.

IT IS FURTHER STIPULATED AND AGREED that the pro-, test be submitted on this stipulation, said protest being limited to the merchandise marked “A” as aforesaid.

Accepting this stipulation as a statement of fact, we hold the items marked “A” and initialed H.NA./W.O’D. by Import Specialists H. N.. Ackerson and W. O’Donnell, properly dutiable under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52739, at the rate of 13% per centum ad valorem, as articles having as an essential feature an electrical element or device, and in chief value of metal, as claimed.

To the extent indicated, the protest is sustained. In all other respects and as to all other claims, the protest is overruled.

Judgment will issue accordingly.

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Bluebook (online)

62 Cust. Ct. 356, 1969 Cust. Ct. LEXIS 3540, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marcus-display-industries-inc-v-united-states-cusc-1969.