Protest 107379-K of Alfred Dunhill of London, Inc.

17 Cust. Ct. 164
CourtUnited States Customs Court
DecidedJuly 12, 1946
DocketNo. 51243
StatusPublished

This text of 17 Cust. Ct. 164 (Protest 107379-K of Alfred Dunhill of London, Inc.) 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
Protest 107379-K of Alfred Dunhill of London, Inc., 17 Cust. Ct. 164 (cusc 1946).

Opinion

Opinion by

Oliveb, P. J.

It was stipulated that the merchandise consists of lighter parts similar in all material respects to those the subject of Alfred Dunhill of London, Inc. v. United States (1 Cust. Ct. 301, C. D. 70) and Abstract 41307. In accordance therewith it was held that the lighter parts (the lighters of which they are parts being valued above $5 per dozen pieces) are properly dutiable at % cent each and % cent per dozen for each 1 cent the value exceeds 20 cents per dozen and 25 percent ad valorem under paragraph 1527 (c) (2) as modified by T. D. 48316.

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Related

Alfred Dunhill of London, Inc. v. United States
1 Cust. Ct. 301 (U.S. Customs Court, 1938)

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Bluebook (online)
17 Cust. Ct. 164, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-107379-k-of-alfred-dunhill-of-london-inc-cusc-1946.