Roder v. United States

U.S. Customs Court

Roder v. United States

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

CourtUnited States Customs Court

DecidedNovember 26, 1947

DocketNo. 52052; protests 114319-K, etc. (Los Angeles)

StatusPublished

This text of 19 Cust. Ct. 178 (Roder v. United States) 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

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

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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.

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Bluebook (online)

19 Cust. Ct. 178, 1947 Cust. Ct. LEXIS 1191, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roder-v-united-states-cusc-1947.