Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-28
Citations: 40 Cust. Ct. 464
Docket Number: No. 61601; protest 288440-K (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 464–464

Head Matter:
No. 61601.
Manca, Inc. v. United States,
protest 288440-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of parts of magnifiers or as magnifiers, the items in question were held dutiable as claimed, as follows: The items marked "A" at 30 percent under the provision in paragraph 228 (b), as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T. D. 53865), supplemented by Presidential proclamation (T. D. 53877), for parts of microscopes and (2) the items marked "B" at 25 percent under the provision in said paragraph, as modified, supra, for microscopes, not specially provided for, valued at under $25 each.