Legal Opinion

Protests 12377-K of Stone

United States Customs Court

Decided June 24, 1942No. 47322Published

1Opinion of the Court

Opinion by

Walker, J.

It was stipulated between counsel that certain of the merchandise consists of rough welting kip butts the same in all material respects as that passed upon in Filoon v. United States (3 Cust. Ct. 189, C. D. 230) and Rice v. United States (7 Cust. Ct. 109, C. D. 547). In accordance therewith the claim at 10 percent under paragraph 1530 (b) (7), as amended by the British Trade Agreement (T. D. 49753), was sustained as to this merchandise. Protest 17117-K, having been imported prior to the effective date of the British Trade Agreement, was overruled in all respects.

2Cases cited2 opinions

  1. V. & F. W. Filoon Co. v. United StatesUnited States Customs Court · 1939
  2. Rice & Co. v. United StatesUnited States Customs Court · 1941