Case Name: J. E. Bernard & Company, Inc., and International Expediters, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-31
Citations: 42 Cust. Ct. 339
Docket Number: No. 62933; protests 294201-K/8400 and 202637-K/4327 (Chicago)
Parties: J. E. Bernard & Company, Inc., and International Expediters, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 339–340

Head Matter:
No. 62933.
J. E. Bernard & Company, Inc., and International Expediters, Inc. v. United States,
protests 294201-K/8400 and 202637-K/4327 (Chicago).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of figures similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C.C.P.A. 15, C.A.D. 458), the items of merchandise marked with the letter "A" were held dutiable as follows: (a) As to the items entered, or withdrawn from warehouse, for consumption prior to May 28, 1950, at 20 percent under paragraph 1547(a) ; and (b) as to items entered, or withdrawn from warehouse, for consumption on and after May 28, 1950, at 10 percent under said paragraph 1547(a), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52476).