Protests 29495-K of Elite Import Co.
This text of 13 Cust. Ct. 295 (Protests 29495-K of Elite Import Co.) 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.
Opinion
Opinion by
At the trial the Government examiner, the only witness, testified that certain of the articles in question consist of illuminating glassware and are reflectors in chief value of glass used for artificial illumination, apd that they are similar to those the subject of Elite Import Co., Inc. v. United States (11 Cust. Ct. 104, C. D. 804). The record in question was incorporated herein. In that case certain glass reflectors were held properly dutiable at 30 percent under paragraph 218 (c) as modified by said trade agreement. However, in the ease at bar the claim is limited to 40 percent ad valorem. On the record the court held the items in question dutiable as claimed.
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