Nahrgang v. United States

U.S. Customs Court

Nahrgang v. United States

52 Cust. Ct. 232, 1964 Cust. Ct. LEXIS 3844

Procedural entryThis page is a short order in Nahrgang v. United States. Read the opinion of the Court — 48 Cust. Ct. 6 →

United States Customs Court·Decided January 9, 1964·No. No. 68222; protest 233910-K (Detroit)·Published

Opinion

[233]*233Opinion by

Lawrence, J.

In accordance witb stipulation of counsel that the merchandise, marked “A” on entry 7273, consists of copper plates, entitled to free entry under paragraph 1658 (19 U.S.C. §1201, par. 1658), but subject to the internal revenue tax on the copper content under section 4541, Internal Revenue Code (26 U.S.C. §4541), the claim of the plaintiff was sustained. The items marked “B” on entry 1411, stipulated to consist of brass rods, were held dutiable at the rate prevailing and applicable at the time of importation under paragraph 381 (19 U.S.C. § 1001, par. 381), as modified, as claimed, plus said internal revenue tax.

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[233]*233Opinion by

Lawrence, J.

In accordance witb stipulation of counsel that the merchandise, marked “A” on entry 7273, consists of copper plates, entitled to free entry under paragraph 1658 (19 U.S.C. §1201, par. 1658), but subject to the internal revenue tax on the copper content under section 4541, Internal Revenue Code (26 U.S.C. §4541), the claim of the plaintiff was sustained. The items marked “B” on entry 1411, stipulated to consist of brass rods, were held dutiable at the rate prevailing and applicable at the time of importation under paragraph 381 (19 U.S.C. § 1001, par. 381), as modified, as claimed, plus said internal revenue tax.

Nahrgang v. United States, 52 Cust. Ct. 232, 1964 Cust. Ct. LEXIS 3844 (cusc 1964).

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Opinion

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