Case Name: R. J. Saunders & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-07-11
Citations: 41 Cust. Ct. 320
Docket Number: No. 62169; protests 182245-K, etc. (New York)
Parties: R. J. Saunders & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 320–320

Head Matter:
Before the First Division,
July 11, 1958
No. 62169.
R. J. Saunders & Co., Inc. v. United States,
protests 182245-K, etc. (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of so-called electron microscopes and parts the same in all material respects as those the subject of R. J. Saunders & Co., Inc. v. United States (45 C. C. P. A. 87, C. A. D. 678), the articles entered prior to October 1, 1951, were held dutiable at 40 percent under paragraph 360, and the items entered on and after said date were held dutiable at 30 percent under said paragraph, as modified, supra, as claimed.