Steelmasters, Inc. v. United States

U.S. Customs Court

Steelmasters, Inc. v. United States

33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 775

CourtUnited States Customs Court

DecidedSeptember 9, 1954

DocketNo. 58376; protests 165903-K, etc. (New York)

StatusPublished

This text of 33 Cust. Ct. 355 (Steelmasters, 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

Steelmasters, Inc. v. United States, 33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 775 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of figures or figurines similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the items of merchandise marked with the letter “A” were held dutiable as follows: (a) As to the items entered or withdrawn from warehouse for consumption prior to May 28, 1950, at 20 percent under paragraph 1547 (a); and (b) as to items entered or withdrawn from warehouse for consumption subsequent [356]*356to May 28, 1950, at 10 percent under said paragraph 1547 (a), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T. D. 52373), supplemented by Presidential proclamation (T. D. 52476).

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Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of figures or figurines similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the items of merchandise marked with the letter “A” were held dutiable as follows: (a) As to the items entered or withdrawn from warehouse for consumption prior to May 28, 1950, at 20 percent under paragraph 1547 (a); and (b) as to items entered or withdrawn from warehouse for consumption subsequent [356]*356to May 28, 1950, at 10 percent under said paragraph 1547 (a), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T. D. 52373), supplemented by Presidential proclamation (T. D. 52476).

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Bluebook (online)

33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 775, Counsel Stack Legal Research, https://law.counselstack.com/opinion/steelmasters-inc-v-united-states-cusc-1954.