S. Cavallo, Inc. v. United States

U.S. Customs Court

S. Cavallo, Inc. v. United States

40 Cust. Ct. 505

CourtUnited States Customs Court

DecidedApril 3, 1958

DocketNo. 61765; protests 305483-K, etc. (New York)

StatusPublished

This text of 40 Cust. Ct. 505 (S. Cavallo, Inc. 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

S. Cavallo, Inc. v. United States, 40 Cust. Ct. 505 (cusc 1958).

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Opinion

Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of headboards similar in all material respects to those the subject of Abstract 61224, the items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, were held dutiable at 12% percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items entered, or withdrawn from warehouse, for consumption on and after said date were held dutiable at 11% percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

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Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of headboards similar in all material respects to those the subject of Abstract 61224, the items entered, or withdrawn from warehouse, for consumption prior to June 30, 1956, were held dutiable at 12% percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items entered, or withdrawn from warehouse, for consumption on and after said date were held dutiable at 11% percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T. D. 54108).

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Bluebook (online)

40 Cust. Ct. 505, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-cavallo-inc-v-united-states-cusc-1958.