S. Hata Co. v. United States

U.S. Customs Court

S. Hata Co. v. United States

50 Cust. Ct. 318, 1963 Cust. Ct. LEXIS 3735

United States Customs Court·Decided May 28, 1963·No. No. 67778; protest 61/24764, etc. (Honolulu)·Published

Opinion

Opinion by

Donlon, J.

In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to in the invoices as S-l, S-2, S-3, S-4, and S-5, cups, at 10 cents per dozen pieces and 20 percent ad valorem; the items referred to as S-10, teapots; S-ll, sugar bowls; S-12, creamers; S-14, wine cups; S-29, mugs; and S-37, kettles for teapots, at 10 cents per dozen pieces and 25 percent ad valorem; and the items referred to as S-13, wine bottles, and S-17, ashtrays, at 10 cents per dozen pieces and 30 percent ad valorem, as claimed.

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Opinion by

Donlon, J.

In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to in the invoices as S-l, S-2, S-3, S-4, and S-5, cups, at 10 cents per dozen pieces and 20 percent ad valorem; the items referred to as S-10, teapots; S-ll, sugar bowls; S-12, creamers; S-14, wine cups; S-29, mugs; and S-37, kettles for teapots, at 10 cents per dozen pieces and 25 percent ad valorem; and the items referred to as S-13, wine bottles, and S-17, ashtrays, at 10 cents per dozen pieces and 30 percent ad valorem, as claimed.

S. Hata Co. v. United States, 50 Cust. Ct. 318, 1963 Cust. Ct. LEXIS 3735 (cusc 1963).

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