Ta-Pon Import & Export Corp. v. United States

U.S. Customs Court

Ta-Pon Import & Export Corp. v. United States

30 Cust. Ct. 346, 1953 Cust. Ct. LEXIS 111

CourtUnited States Customs Court

DecidedFebruary 18, 1953

DocketNo. 57081; protest 137110-K (New York)

StatusPublished

This text of 30 Cust. Ct. 346 (Ta-Pon Import & Export 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

Ta-Pon Import & Export Corp. v. United States, 30 Cust. Ct. 346, 1953 Cust. Ct. LEXIS 111 (cusc 1953).

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Opinion

Opinion by

Oliver, C. J.

At the trial it was stipulated that the items in question are the same in all material respects as the buckles which were passed [347]*347upon in Weyenberg Shoe Mfg. Co. v. United States (38 C. C. P. A. 122, C. A. D. 448). On the agreed facts and following the cited ease, the articles in question were held dutiable as follows: (1) The buckles represented on the invoice items “avec barettes á ressorts, chrome” at 45 percent under paragraph 397 as articles, not specially provided for, composed wholly or in chief value of base metal, and not plated with platinum, gold, or silver, or colored with gold lacquer; and (2) the buckles represented by the invoice items “avec barettes á ressorts doré fort,” at 65 percent under said paragraph 397 as gold-plated articles, not specially provided for.

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Opinion by

Oliver, C. J.

At the trial it was stipulated that the items in question are the same in all material respects as the buckles which were passed [347]*347upon in Weyenberg Shoe Mfg. Co. v. United States (38 C. C. P. A. 122, C. A. D. 448). On the agreed facts and following the cited ease, the articles in question were held dutiable as follows: (1) The buckles represented on the invoice items “avec barettes á ressorts, chrome” at 45 percent under paragraph 397 as articles, not specially provided for, composed wholly or in chief value of base metal, and not plated with platinum, gold, or silver, or colored with gold lacquer; and (2) the buckles represented by the invoice items “avec barettes á ressorts doré fort,” at 65 percent under said paragraph 397 as gold-plated articles, not specially provided for.

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Bluebook (online)

30 Cust. Ct. 346, 1953 Cust. Ct. LEXIS 111, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ta-pon-import-export-corp-v-united-states-cusc-1953.