Regal Accessories, Inc. v. United States

U.S. Customs Court

Regal Accessories, Inc. v. United States

35 Cust. Ct. 223

United States Customs Court·Decided July 28, 1955·No. No. 59237; protests 207011-K, etc. (New York)·Published

Opinion

Opinion by

Foed, J.

In accordance with stipulation of counsel that the merchandise consists of articles of wearing apparel in chief value of silk similar in all material respects to those the subject of United States v. The Specialty House, Inc., Bryant & Heffernan, Inc., et al. (42 C. C. P. A. 136, C. A. D. 585), the merchandise was held dutiable as follows: (1) The items entered or withdrawn from warehouse for consumption prior to June 6, 1951, at 35 percent ad valorem under paragraph. 1210, as modified by T. D. 51802; and (2) the items entered or withdrawn from warehouse for consumption on and after June 6, 1951, at 32J4 percent under said paragraph, as modified by T. D. 52739.

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Opinion by

Foed, J.

In accordance with stipulation of counsel that the merchandise consists of articles of wearing apparel in chief value of silk similar in all material respects to those the subject of United States v. The Specialty House, Inc., Bryant & Heffernan, Inc., et al. (42 C. C. P. A. 136, C. A. D. 585), the merchandise was held dutiable as follows: (1) The items entered or withdrawn from warehouse for consumption prior to June 6, 1951, at 35 percent ad valorem under paragraph. 1210, as modified by T. D. 51802; and (2) the items entered or withdrawn from warehouse for consumption on and after June 6, 1951, at 32J4 percent under said paragraph, as modified by T. D. 52739.

Regal Accessories, Inc. v. United States, 35 Cust. Ct. 223 (cusc 1955).

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