Pitman Publishing Corp. v. United States

30 C.C.P.A. 114, 1942 CCPA LEXIS 121
CourtCourt of Customs and Patent Appeals
DecidedDecember 1, 1942
DocketNo. 4393
StatusPublished

This text of 30 C.C.P.A. 114 (Pitman Publishing Corp. v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Pitman Publishing Corp. v. United States, 30 C.C.P.A. 114, 1942 CCPA LEXIS 121 (ccpa 1942).

Opinions

Bland, Judge,

delivered the opinion of the court:

Appellant imported certain articles, at the port of New York, which were described in the entries as “Blankbooks,” and which are used, in the main, by court reporters for taking shorthand notes in reporting court proceedings and the like. They were assessed for duty at 25 per centum ad valorem, under paragraph 1410 of the Tariff Act of 1930, as “blank books,” the pertinent portion of which paragraph is as follows:

Par. 1410. * * * blank books, slate books, drawings, engravings, photographs, etchings, maps, and charts, 25 per centum ad valorem; * * *.

The importer duly filed a protest, claiming that the merchandise should have been assessed at 20 per centum ad valorem under the same provision of paragraph -1410 as modified by the trade agreement with the United Kingdom, T. D. 49753, the applicable part of which reads:

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Bluebook (online)
30 C.C.P.A. 114, 1942 CCPA LEXIS 121, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pitman-publishing-corp-v-united-states-ccpa-1942.