Rossini Import Corp. v. United States

U.S. Customs Court

Rossini Import Corp. v. United States

57 Cust. Ct. 18, 1966 Cust. Ct. LEXIS 1873

CourtUnited States Customs Court

DecidedJune 21, 1966

DocketC.D. 2716

StatusPublished

This text of 57 Cust. Ct. 18 (Rossini Import Corp. 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

Rossini Import Corp. v. United States, 57 Cust. Ct. 18, 1966 Cust. Ct. LEXIS 1873 (cusc 1966).

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Opinion

Donlon, Judge:

The merchandise of this protest is described in the invoice as a gold anodized aluminum silent butler with a wooden handle. Counsel have submitted this case on the following stipulation:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States:

That the items marked “A” and checked FP (Examiner’s initials) by F. L. Pierce (Examiner’s name) on the invoices covered by the protest herein, assessed with duty at 30 per centum ad valorem [19]*19under the provisions of paragraph 1552, Tariff Act of 1930, as modified, and claimed to be properly classifiable as household articles in chief value of aluminum under the provisions of paragraph 339 of the Act, as modified, with duty at 17 per centum ad valorem plus ¿514$ per lb., consist, in fact, of articles in chief value of aluminum, used chiefly as a waste receptacle in the household, and not generally used by smokers or in connection with the smoking habit.

That the protest be submitted on this stipulation, limited to the items marked “A”, as aforesaid, and abandoned as to all other items.

Accepting this stipulation as a statement of fact and on authority of The Fan Co. v. United States, 25 Cust. Ct. 42, C.D. 1261, we hold that the merchandise, represented by the items marked with the letter “A” and with the initials of the examiner on the invoices covered by the entry in this protest, consists of silent butlers dutiable as household utensils, in chief value of aluminum, at the rate of 17 per centum ad valorem plus 3y2 cents per pound under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108.

To the extent indicated, the protest is sustained. In all other respects and as to all other merchandise, the protest is overruled.

Judgment will be entered accordingly.

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Donlon, Judge:

The merchandise of this protest is described in the invoice as a gold anodized aluminum silent butler with a wooden handle. Counsel have submitted this case on the following stipulation:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States:

That the items marked “A” and checked FP (Examiner’s initials) by F. L. Pierce (Examiner’s name) on the invoices covered by the protest herein, assessed with duty at 30 per centum ad valorem [19]*19under the provisions of paragraph 1552, Tariff Act of 1930, as modified, and claimed to be properly classifiable as household articles in chief value of aluminum under the provisions of paragraph 339 of the Act, as modified, with duty at 17 per centum ad valorem plus ¿514$ per lb., consist, in fact, of articles in chief value of aluminum, used chiefly as a waste receptacle in the household, and not generally used by smokers or in connection with the smoking habit.

That the protest be submitted on this stipulation, limited to the items marked “A”, as aforesaid, and abandoned as to all other items.

Accepting this stipulation as a statement of fact and on authority of The Fan Co. v. United States, 25 Cust. Ct. 42, C.D. 1261, we hold that the merchandise, represented by the items marked with the letter “A” and with the initials of the examiner on the invoices covered by the entry in this protest, consists of silent butlers dutiable as household utensils, in chief value of aluminum, at the rate of 17 per centum ad valorem plus 3y2 cents per pound under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108.

To the extent indicated, the protest is sustained. In all other respects and as to all other merchandise, the protest is overruled.

Judgment will be entered accordingly.

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Bluebook (online)

57 Cust. Ct. 18, 1966 Cust. Ct. LEXIS 1873, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rossini-import-corp-v-united-states-cusc-1966.

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