Protests 31293-K of Swiss American Cheese Co.

U.S. Customs Court

Protests 31293-K of Swiss American Cheese Co.

15 Cust. Ct. 267

CourtUnited States Customs Court

DecidedSeptember 14, 1945

DocketNo. 50490

StatusPublished

This text of 15 Cust. Ct. 267 (Protests 31293-K of Swiss American Cheese 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.

Bluebook

Protests 31293-K of Swiss American Cheese Co., 15 Cust. Ct. 267 (cusc 1945).

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Opinion

[268]*268Opinion by

Cline, J.

It was stipulated as follows: (1) That certain of the merchandise consists of cheese similar in all material respects to that the subject of Gruyere Cheese Corp. v. United States (7 Cust. Ct. 171, C. D. 562) and Kraft Phenix Cheese Corp. v. United States (10 Cust. Ct. 271, C. D. 767); and (2) .that certain other merchandise consists of portions of cheese packed in boxes and that all such portions, except one portion which is Tilsit, are similar to the cheese the subject of the above-cited cases. In accordance therewith it was held that the merchandise in question is properly dutiable at 5 cents per pound, but not less than 20 percent ad valorem, under paragraph 710, as modified by T. D.- 48554.

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[268]*268Opinion by

Cline, J.

It was stipulated as follows: (1) That certain of the merchandise consists of cheese similar in all material respects to that the subject of Gruyere Cheese Corp. v. United States (7 Cust. Ct. 171, C. D. 562) and Kraft Phenix Cheese Corp. v. United States (10 Cust. Ct. 271, C. D. 767); and (2) .that certain other merchandise consists of portions of cheese packed in boxes and that all such portions, except one portion which is Tilsit, are similar to the cheese the subject of the above-cited cases. In accordance therewith it was held that the merchandise in question is properly dutiable at 5 cents per pound, but not less than 20 percent ad valorem, under paragraph 710, as modified by T. D.- 48554.

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15 Cust. Ct. 267, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-31293-k-of-swiss-american-cheese-co-cusc-1945.

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