Case Name: Ignaz Strauss & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-02-26
Citations: 30 Cust. Ct. 350
Docket Number: No. 57095; protests 156116-K, etc. (New York)
Parties: Ignaz Strauss & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 30
Pages: 350–350

Head Matter:
No. 57095.
protests 156116-K, etc. (New York).
Ignaz Strauss & Co., Inc. v. United States,

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the items of merchandise marked "A" consist of brass silent butlers similar in all material respects to those the subject of The Fan Co. v. United States (25 Cust. Ct. 42, C. D. 1261) and that the items marked "B" consist of brass smoothing irons and other trays the same as those involved in Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423). In accordance with stipulation of counsel and on the authority of the decisions cited, the merchandise represented by the items marked with the letter "A" or with the letter "B" on the invoices was held dutiable as household utensils, composed wholly or in chief value of brass, and not plated with platinum, gold, or silver, as follows: (a) As to items entered or withdrawn from warehouse for consumption prior to May 22, 1948, at 30 percent under paragraph 339, as modified by the trade agreement with Iran (T. D. 51067); and (b) as to items entered or withdrawn from warehouse for consumption subsequent to May 22, 1948, at 15 percent under said paragraph 339, as modified by T. D. 51802, supra, and the President's proclamation, T. D. 51909.