Pacific Resins & Chemicals, Inc. v. United States

U.S. Customs Court

Pacific Resins & Chemicals, Inc. v. United States

59 Cust. Ct. 63, 1967 Cust. Ct. LEXIS 2276

CourtUnited States Customs Court

DecidedAugust 1, 1967

DocketC.D. 3071

StatusPublished

This text of 59 Cust. Ct. 63 (Pacific Resins & Chemicals, 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

Pacific Resins & Chemicals, Inc. v. United States, 59 Cust. Ct. 63, 1967 Cust. Ct. LEXIS 2276 (cusc 1967).

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Opinion

Watson, Judge:

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

IT IS HEREBY STIPULATED between the plaintiff and the defendant that the merchandise covered by the entry involved in the above-entitled protest and claim, namely, “750 Bags Dry Blood Adhesive” does not consist of urea or amino (including melamine) resins; it is not enumerated, described or specifically provided for in the TSUS; and it is not similar in the use to which it may be applied to any article or articles enumerated in the TSUS as chargeable with duty; and it is claimed that the merchandise is properly dutiable under Item 799.00 TSUS. This protest may be deemed submitted on this stipulation, and the records thus made.

Accepting this stipulation as a statement of fact, we hold the merchandise herein involved to be properly dutiable under item 799.00 of the Tariff Schedules of the United States at the rate of 10 per centum ad valorem under the provision therein for nonenumerated products, as claimed.

The protest is sustained. Judgment will issue accordingly.

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Watson, Judge:

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

IT IS HEREBY STIPULATED between the plaintiff and the defendant that the merchandise covered by the entry involved in the above-entitled protest and claim, namely, “750 Bags Dry Blood Adhesive” does not consist of urea or amino (including melamine) resins; it is not enumerated, described or specifically provided for in the TSUS; and it is not similar in the use to which it may be applied to any article or articles enumerated in the TSUS as chargeable with duty; and it is claimed that the merchandise is properly dutiable under Item 799.00 TSUS. This protest may be deemed submitted on this stipulation, and the records thus made.

Accepting this stipulation as a statement of fact, we hold the merchandise herein involved to be properly dutiable under item 799.00 of the Tariff Schedules of the United States at the rate of 10 per centum ad valorem under the provision therein for nonenumerated products, as claimed.

The protest is sustained. Judgment will issue accordingly.

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Bluebook (online)

59 Cust. Ct. 63, 1967 Cust. Ct. LEXIS 2276, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-resins-chemicals-inc-v-united-states-cusc-1967.