Case Name: Tropical Craft Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-07-07
Citations: 23 Cust. Ct. 123
Docket Number: No. 53357; protests 146207-K, etc. (New York)
Parties: Tropical Craft Corp. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 123–124

Head Matter:
No. 53357.
protests 146207-K, etc. (New York).
Tropical Craft Corp. et al. v. United States,

Opinion:
Opinion by
Lawrence, J.
It was stipulated that the merchandise consists of sisal handbags similar in all material respects to those the subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399.) Upon the agreed statement of facts and following the cited authority the items of merchandise covered by protest 146207-K were held properly dutiable at 20 percent under paragraph 1023, as modified by T. D. 51802, and the items covered by protest 146589-K were held dutiable at 40 percent under said paragraph.