Case ID: cust-ct_26/html/0402-01.html
Source: Caselaw Access Project
Author: {"author": "Oliver, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    April 10, 1951
    No. 55444.
    Continental Merchandise Co., Inc. v. United States,
    protest 154548-K (New York).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of aluminum statuettes and rosaries in glass containers similar in all material respects to those the subject of Abstract 54602, the items in question were held dutiable as follows: The statuettes at 45 percent under paragraph 397 as manufactures of metal; the rosaries, being valued at more than $1.25 per dozen, at 30 percent under the eo nomine provision therefor in paragraph 1544; and the glass containers at the same rate as their contents as the usual containers for the involved merchandise.