S. S. Sarna, Inc. v. United States

U.S. Customs Court

S. S. Sarna, Inc. v. United States

51 Cust. Ct. 192, 1963 Cust. Ct. LEXIS 3544

CourtUnited States Customs Court

DecidedSeptember 5, 1963

DocketNo. 67962; protests 266940-K, etc. (New York)

StatusPublished

This text of 51 Cust. Ct. 192 (S. S. Sarna, 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. S. Sarna, Inc. v. United States, 51 Cust. Ct. 192, 1963 Cust. Ct. LEXIS 3544 (cusc 1963).

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Opinion

Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the items marked “A” copsist of brass bell bottle openers and similar brass articles, or brass brackets, similar in all material respects to those the subject of Abstract 64135, the claim at 15 percent under the provision in paragraph 339 (19 U.S.C. § 1001, par. 339), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for household utensils, composed of brass, was sustained. The items marked “B,” stipulated to consist of brass door knockers the same as those the subject of said Abstract 64135, were held dutiable at 22% percent under the provision in said paragraph 397, as modified by T.D. 51802, for brass articles, not specially provided for, as claimed.

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Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the items marked “A” copsist of brass bell bottle openers and similar brass articles, or brass brackets, similar in all material respects to those the subject of Abstract 64135, the claim at 15 percent under the provision in paragraph 339 (19 U.S.C. § 1001, par. 339), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for household utensils, composed of brass, was sustained. The items marked “B,” stipulated to consist of brass door knockers the same as those the subject of said Abstract 64135, were held dutiable at 22% percent under the provision in said paragraph 397, as modified by T.D. 51802, for brass articles, not specially provided for, as claimed.

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Bluebook (online)

51 Cust. Ct. 192, 1963 Cust. Ct. LEXIS 3544, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-s-sarna-inc-v-united-states-cusc-1963.

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