Paramount Import Co. v. United States

U.S. Customs Court

Paramount Import Co. v. United States

36 Cust. Ct. 400

CourtUnited States Customs Court

DecidedApril 12, 1956

DocketNo. 59835; protests 200565-K, etc. (New York)

StatusPublished

This text of 36 Cust. Ct. 400 (Paramount Import 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

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

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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the subject of Brier Manufacturing Co. v. United States (39 C. C. P. A. 68, C. A. D. 465), the articles entered, or withdrawn from warehouse for consumption, prior to April 21, 1948, were held dutiable at 20 percent under paragraph 1528 as imitation semiprecious stones, faceted, and the articles entered, or withdrawn from warehouse for consumption, on or after April 21, 1948, were held dutiable at 10 percent under said paragraph, as modified by T. D. 51802, supplemented by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the subject of Brier Manufacturing Co. v. United States (39 C. C. P. A. 68, C. A. D. 465), the articles entered, or withdrawn from warehouse for consumption, prior to April 21, 1948, were held dutiable at 20 percent under paragraph 1528 as imitation semiprecious stones, faceted, and the articles entered, or withdrawn from warehouse for consumption, on or after April 21, 1948, were held dutiable at 10 percent under said paragraph, as modified by T. D. 51802, supplemented by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.

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36 Cust. Ct. 400, Counsel Stack Legal Research, https://law.counselstack.com/opinion/paramount-import-co-v-united-states-cusc-1956.