Legal Opinion

Protests 34217-K/89419 of J. E. Bernard & Co.

United States Customs Court

Decided October 14, 1943No. 48865Published

1Opinion of the Court

Opinion by

Kincheloe, J.

In accordance with stipulation of counsel that the books in question are similar to those involved in Bernard v. United States (11 Cust. Ct. 20, C. D. 785), the record in which case was incorporated herein, they were accordingly held dutiable as books of bona fide foreign authorship at 7½ percent under paragraph 1410 and the said trade agreement, as claimed.

2Cases cited1 opinion

  1. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1943