Legal Opinion

Manca, Inc. v. United States

United States Customs Court

Decided April 22, 1958No. 61847; protest 264224-K (New York)PublishedCited by 1 opinion

1Opinion of the Court

*530Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the items marked “A” consist of parts of photo enlargers; that said enlargers were held dutiable at 15 percent under paragraph 1551, as modified, as photographic cameras in Manca, Inc. v. United States (38 Cust. Ct. 271, C. D. 1874); and that, in accordance with said decision, parts for enlargers are properly dutiable as parts of photographic cameras under paragraph 1551, the claim of the plaintiff at 20 percent was sustained as to said items. Following John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D.…

2Cases cited2 opinions

  1. John P. Herber & Co. v. United StatesUnited States Customs Court · 1953
  2. Manca, Inc. v. United StatesUnited States Customs Court · 1957

3Cited by1 opinion

  1. Manca, Inc. v. United StatesUnited States Customs Court · 1959

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