Case Name: The Dayton Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-01
Citations: 42 Cust. Ct. 402
Docket Number: No. 63120; protests 185694-K, etc. (Minneapolis)
Parties: The Dayton Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 402–402

Head Matter:
No. 63120.
The Dayton Company v. United States,
protests 185694-K, etc. (Minneapolis).

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the items of merchandise marked with the letter "A" were held dutiable as follows: (a) As to the items entered, or withdrawn from warehouse, for consumption prior to May 28, 1950, at 20 percent under paragraph 1547(a) ; and (b) as to items entered, or withdrawn from warehouse, for consumption on and after May 28, 1950, at 10 percent under said paragraph 1547(a), as modified by the Annecy Protocol to the General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. 52378), supplemented by Presidential proclamation (T.D. 52476).