Traders Service Corp. v. United States

U.S. Customs Court

Traders Service Corp. v. United States

34 Cust. Ct. 372

CourtUnited States Customs Court

DecidedMay 12, 1955

DocketNo. 59052; protest 224263-K (New York)

StatusPublished

This text of 34 Cust. Ct. 372 (Traders Service 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

Traders Service Corp. v. United States, 34 Cust. Ct. 372 (cusc 1955).

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Opinion

Opinion by

Wilson, J.

The record disclosed that the merchandise was liquidated upon the basis'of 71 pounds per case, instead of on the correct basis of 71 kilograms per case; that there are approximately 2.2 pounds to a kilogram; and that, had the merchandise been liquidated on the correct basis of 71 kilograms, the applicable rate of duty would have been on the basis of 26 ounces per square foot, with a consequent assessment of duty at the entered rate. The Government conceded that the liquidation of the merchandise was in error. Accordingly, the merchandise was held dutiable at 8 cents per pound under.paragraph 219, as modified, supra, as entered.

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Opinion by

Wilson, J.

The record disclosed that the merchandise was liquidated upon the basis'of 71 pounds per case, instead of on the correct basis of 71 kilograms per case; that there are approximately 2.2 pounds to a kilogram; and that, had the merchandise been liquidated on the correct basis of 71 kilograms, the applicable rate of duty would have been on the basis of 26 ounces per square foot, with a consequent assessment of duty at the entered rate. The Government conceded that the liquidation of the merchandise was in error. Accordingly, the merchandise was held dutiable at 8 cents per pound under.paragraph 219, as modified, supra, as entered.

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Bluebook (online)

34 Cust. Ct. 372, Counsel Stack Legal Research, https://law.counselstack.com/opinion/traders-service-corp-v-united-states-cusc-1955.