Roder v. United States

U.S. Customs Court

Roder v. United States

19 Cust. Ct. 178, 1947 Cust. Ct. LEXIS 1191

United States Customs Court·Decided November 26, 1947·No. No. 52052; protests 114319-K, etc. (Los Angeles)·Published

Opinion

Opinion by

Tilson, J.

It was stipulated that the articles in question are similar in all material respects to those the subject of Abstract 51130. Accepting this stipulation as a statement of fact certain items of the merchandise were held dutiable at 8 cents each and 25 percent ad valorem, as hunting and similar knives, with handles of deer, or other animal horn, and other items were held dutiable at only 2 cents each and 25 percent ad valorem, as knives with, handles of wood, less than 4 inches in length, exclusive of the handle, under paragraph 355, as modified by T. D. 49753. The protests were sustained to this extent.

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Opinion by

Tilson, J.

It was stipulated that the articles in question are similar in all material respects to those the subject of Abstract 51130. Accepting this stipulation as a statement of fact certain items of the merchandise were held dutiable at 8 cents each and 25 percent ad valorem, as hunting and similar knives, with handles of deer, or other animal horn, and other items were held dutiable at only 2 cents each and 25 percent ad valorem, as knives with, handles of wood, less than 4 inches in length, exclusive of the handle, under paragraph 355, as modified by T. D. 49753. The protests were sustained to this extent.

Roder v. United States, 19 Cust. Ct. 178, 1947 Cust. Ct. LEXIS 1191 (cusc 1947).

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