Case ID: cust-ct_40/html/0495-01.html
Source: Caselaw Access Project
Author: {"author": "Olivee, G. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    March 26, 1958
    No. 61721.
    Manca, Inc. v. United States,
    protests 268085-K, etc. (New York).
   Opinion by

Olivee, G. J.

In accordance with stipulation of counsel that the merchandise consists of lenses for 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, the merchandise in question is dutiable as photographic lenses, the claim of the plaintiff at 25 percent was sustained.