Walter v. United States

U.S. Customs Court

Walter v. United States

30 Cust. Ct. 320, 1953 Cust. Ct. LEXIS 61

CourtUnited States Customs Court

DecidedJanuary 23, 1953

DocketNo. 57031; protests 142636-K, etc. (San Francisco)

StatusPublished

This text of 30 Cust. Ct. 320 (Walter 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

Walter v. United States, 30 Cust. Ct. 320, 1953 Cust. Ct. LEXIS 61 (cusc 1953).

Pincite

Opinion

Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the claims of the plaintiff were sustained as follows: The items marked “A” in protest 142636-K were held dutiable at 40 percent under paragraph 412, and the items marked “B” were held dutiable at 25 percent under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753). As to the remaining protests, the items marked “A” were held dutiable at 20 percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items marked “B” were held dutiable as 12% percent under said paragraph, as modified by said T. D. 51802.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Mollison, J.

It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the claims of the plaintiff were sustained as follows: The items marked “A” in protest 142636-K were held dutiable at 40 percent under paragraph 412, and the items marked “B” were held dutiable at 25 percent under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753). As to the remaining protests, the items marked “A” were held dutiable at 20 percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items marked “B” were held dutiable as 12% percent under said paragraph, as modified by said T. D. 51802.

Cite This Page — Counsel Stack

Bluebook (online)

30 Cust. Ct. 320, 1953 Cust. Ct. LEXIS 61, Counsel Stack Legal Research, https://law.counselstack.com/opinion/walter-v-united-states-cusc-1953.