Protests 993275-G of Ciba Co.

U.S. Customs Court

Protests 993275-G of Ciba Co.

8 Cust. Ct. 428

United States Customs Court·Decided December 31, 1941·No. No. 46759·Published

Opinion

Opinion by

Oliver, P. J.

It was stipulated that 45 percent of the Ultravon K. C. (Prep. 6051 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound under section 701 and that 55 percent consists of merchandise not covered by any of the provisions of the internal revenue laws. In accordance therewith the court held that the merchandise is dutiable at 4%oo of 3 cents per pound on the entire weight in accordance with the provisions of section 701. The protests were sustained accordingly.

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Opinion by

Oliver, P. J.

It was stipulated that 45 percent of the Ultravon K. C. (Prep. 6051 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound under section 701 and that 55 percent consists of merchandise not covered by any of the provisions of the internal revenue laws. In accordance therewith the court held that the merchandise is dutiable at 4%oo of 3 cents per pound on the entire weight in accordance with the provisions of section 701. The protests were sustained accordingly.

Protests 993275-G of Ciba Co., 8 Cust. Ct. 428 (cusc 1941).

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