Protests 94131-K of Philip Barnet & Bros.
This text of 12 Cust. Ct. 308 (Protests 94131-K of Philip Barnet & Bros.) 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
It was stipulated that the hides in question are similar to those involved in Rice v. United States (11 Cust. Ct. 118, C. D. 807) which were assessed at 15 percent ad valorem under paragraph 1530 (b) (4), Tariff Act of 1930. In accordance therewith those hides entered for consumption or withdrawn from warehouse prior to the effective date of said trade agreement were held dutiable at 10 percent under paragraph 1530 (a), and those on or subsequent to said date were held dutiable at 5 percent under paragraph 1530 (a) as modified by said trade agreement.
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