Paramount Import Co. v. United States

U.S. Customs Court

Paramount Import Co. v. United States

36 Cust. Ct. 400

Procedural entryThis page is a short order in Paramount Import Co. v. United States. Read the opinion of the Court — 40 Cust. Ct. 672 →

United States Customs Court·Decided April 12, 1956·No. No. 59835; protests 200565-K, etc. (New York)·Published

Opinion

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of pendants similar in all material respects to those the subject of Brier Manufacturing Co. v. United States (39 C. C. P. A. 68, C. A. D. 465), the articles entered, or withdrawn from warehouse for consumption, prior to April 21, 1948, were held dutiable at 20 percent under paragraph 1528 as imitation semiprecious stones, faceted, and the articles entered, or withdrawn from warehouse for consumption, on or after April 21, 1948, were held dutiable at 10 percent under said paragraph, as modified by T. D. 51802, supplemented by T. D. 51898, as claimed.

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Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of pendants similar in all material respects to those the subject of Brier Manufacturing Co. v. United States (39 C. C. P. A. 68, C. A. D. 465), the articles entered, or withdrawn from warehouse for consumption, prior to April 21, 1948, were held dutiable at 20 percent under paragraph 1528 as imitation semiprecious stones, faceted, and the articles entered, or withdrawn from warehouse for consumption, on or after April 21, 1948, were held dutiable at 10 percent under said paragraph, as modified by T. D. 51802, supplemented by T. D. 51898, as claimed.

Paramount Import Co. v. United States, 36 Cust. Ct. 400 (cusc 1956).

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