Ucagco, Inc. v. United States

Mollison, Judge:

Tbe above-enumerated protest was originally submitted for decision at tbe port of San Francisco on March 2,1959, upon a stipulation of counsel entered into in open court. When tbe matter came before this division of tbe court for decision it was, for tbe reasons set forth in a memorandum which will be quoted, infra, ordered that the counsel for the parties file briefs in support of their positions. The said memorandum read as follows :

The merchandise the subject of this protest is described on the invoice as “Frame Picture Placque” and was assessed with duty at the rate of 25…