Moosalina Products Corp. v. United States

U.S. Customs Court

Moosalina Products Corp. v. United States

28 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 246

CourtUnited States Customs Court

DecidedFebruary 19, 1952

DocketNo. 56406; protest 170466-K (New York)

StatusPublished

This text of 28 Cust. Ct. 405 (Moosalina Products Corp. 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

Moosalina Products Corp. v. United States, 28 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 246 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

It was originally stipulated that certain items of cheese marked “A” on the invoice consist of Romano cheese similar in all material respects to that the subject of Scaramelli v. United States (9 cust. Ct. 270, C. D. 706). It was held that an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese. Inasmuch as no Romano cheese appeared under the items marked “A,” the court, in deciding the case, disregarded the trade agreement with Argentina, supra, relative to such cheese. A motion for rehearing was granted, and at the trial it was further stipulated that the cheese described on the invoice as Sardo type cheese consists of Romano cheese which was entered for consumption subsequent to the effective date of T. D. 50504. In accordance with stipulations of counsel it was held: (1) That in determining the duty applicable to the items of cheese marked “A” an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings od the outside of the cheese; and (2) that the item of merchandise invoiced as Sardo cheese consists of Romano cheese and, as such, is properly dutiable at 25 percent under paragraph 710, as modified by T. D. 50504, less such allowance for tare as is applicable to the items marked “A” on the invoice.

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Opinion by

Johnson, J.

It was originally stipulated that certain items of cheese marked “A” on the invoice consist of Romano cheese similar in all material respects to that the subject of Scaramelli v. United States (9 cust. Ct. 270, C. D. 706). It was held that an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese. Inasmuch as no Romano cheese appeared under the items marked “A,” the court, in deciding the case, disregarded the trade agreement with Argentina, supra, relative to such cheese. A motion for rehearing was granted, and at the trial it was further stipulated that the cheese described on the invoice as Sardo type cheese consists of Romano cheese which was entered for consumption subsequent to the effective date of T. D. 50504. In accordance with stipulations of counsel it was held: (1) That in determining the duty applicable to the items of cheese marked “A” an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings od the outside of the cheese; and (2) that the item of merchandise invoiced as Sardo cheese consists of Romano cheese and, as such, is properly dutiable at 25 percent under paragraph 710, as modified by T. D. 50504, less such allowance for tare as is applicable to the items marked “A” on the invoice.

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Bluebook (online)

28 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 246, Counsel Stack Legal Research, https://law.counselstack.com/opinion/moosalina-products-corp-v-united-states-cusc-1952.