Legal Opinion

Close v. United States

United States Customs Court

Decided November 16, 1961No. 66215; protests 59/21355, etc. (Seattle)PublishedCited by 1 opinion

1Opinion of the Court

Donlon, Judge:

There are two groups of merchandise which are the subject of the four protests here before us. The protests are not consolidated.

As to one group of merchandise, the parties have stipulated that the merchandise identified on the invoices by the letter “A” and assessed with duty at 3% cents per pound under paragraph 703 is similar in all respects to the pork involved in C. J. Tower & Sons v. United States, 43 Cust. Ct. 36, C.D. 2100. The stipulation is as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the…

2Cases cited1 opinion

  1. Tower v. United StatesUnited States Customs Court · 1959

3Cited by1 opinion

  1. Bultz v. United StatesUnited States Customs Court · 1966

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