Legal Opinion

Protest 104752-K of M. Pressner & Co.

United States Customs Court

Decided December 31, 1943No. 49093Published

1Opinion of the Court

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the opera glasses in question are similar to those the subject of Wool-worth v. United States (2 Cust. Ct. 1, C. D. 74), those entered or withdrawn prior to the French Trade Agreement (T. D. 48316) were held dutiable at 45 percent under para*235graph 228 (b), and those imported subsequent to said trade agreement were held dutiable at 35 percent under paragraph 228 (b), as amended.

2Cases cited1 opinion

  1. F. W. Woolworth Co. v. United StatesUnited States Customs Court · 1939