Nahrgang v. United States

U.S. Customs Court

Nahrgang v. United States

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

CourtUnited States Customs Court

DecidedJanuary 9, 1964

DocketNo. 68222; protest 233910-K (Detroit)

StatusPublished

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

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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.

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52 Cust. Ct. 232, 1964 Cust. Ct. LEXIS 3844, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nahrgang-v-united-states-cusc-1964.

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