Pacific Trading Co. v. United States

U.S. Customs Court

Pacific Trading Co. v. United States

29 Cust. Ct. 392, 1952 Cust. Ct. LEXIS 1598

CourtUnited States Customs Court

DecidedOctober 29, 1952

DocketNo. 56918; protest 578567-G (San Francisco)

StatusPublished

This text of 29 Cust. Ct. 392 (Pacific Trading Co. 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 Trading Co. v. United States, 29 Cust. Ct. 392, 1952 Cust. Ct. LEXIS 1598 (cusc 1952).

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Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel that a portion of the rice, namely, 2.2 percent thereof, consists of broken rice kernels which will pass readily through a metal sieve perforated with round holes five and one-half sixty-fourths of 1 inch in diameter the same as the broken rice involved [393]*393in Abstract 48704, the claim at five-eighths of 1 cent per pound under paragraph 727 was sustained. So-called “bonito or dried fish shavings,” stipulated to be similar to the hanakatsuo passed upon in Abstract 47026, was held dutiable at V/i cents per pound under paragraph 717 (c).

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Opinion by

Ekwall, J.

In accordance with stipulation of counsel that a portion of the rice, namely, 2.2 percent thereof, consists of broken rice kernels which will pass readily through a metal sieve perforated with round holes five and one-half sixty-fourths of 1 inch in diameter the same as the broken rice involved [393]*393in Abstract 48704, the claim at five-eighths of 1 cent per pound under paragraph 727 was sustained. So-called “bonito or dried fish shavings,” stipulated to be similar to the hanakatsuo passed upon in Abstract 47026, was held dutiable at V/i cents per pound under paragraph 717 (c).

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Bluebook (online)

29 Cust. Ct. 392, 1952 Cust. Ct. LEXIS 1598, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-trading-co-v-united-states-cusc-1952.