Mitteldorfer Straus, Inc. v. United States

U.S. Customs Court

Mitteldorfer Straus, Inc. v. United States

37 Cust. Ct. 425

CourtUnited States Customs Court

DecidedNovember 21, 1956

DocketNo. 60373; protest 265050-K (New York)

StatusPublished

This text of 37 Cust. Ct. 425 (Mitteldorfer Straus, 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.

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Mitteldorfer Straus, Inc. v. United States, 37 Cust. Ct. 425 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

At the trial, the collector’s memorandum, attached to the protest, was received in evidence, and Government counsel recommended that allowances be made in accordance with the facts stated therein. In view of this memorandum, item Nos. 05069, 04618, and 07162 were held dutiable at 10 cents per dozen pieces and 25 percent ad valorem under the provision in paragraph 211, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by Presidential proclamation (T. D. 52857). for other tableware, valued at $2 or more per dozen, and item Nos. 01208-R and 06413 were held dutiable at 10 cents per dozen pieces and 20 percent ad valorem under the provision in said paragraph, as modified, supra, for other tableware, plates not over 6 inches in diameter.

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Opinion by

Johnson, J.

At the trial, the collector’s memorandum, attached to the protest, was received in evidence, and Government counsel recommended that allowances be made in accordance with the facts stated therein. In view of this memorandum, item Nos. 05069, 04618, and 07162 were held dutiable at 10 cents per dozen pieces and 25 percent ad valorem under the provision in paragraph 211, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by Presidential proclamation (T. D. 52857). for other tableware, valued at $2 or more per dozen, and item Nos. 01208-R and 06413 were held dutiable at 10 cents per dozen pieces and 20 percent ad valorem under the provision in said paragraph, as modified, supra, for other tableware, plates not over 6 inches in diameter.

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37 Cust. Ct. 425, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mitteldorfer-straus-inc-v-united-states-cusc-1956.