Case Name: Keer, Maurer Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-03-18
Citations: 40 Cust. Ct. 491
Docket Number: No. 61700; protest 218707-K (Philadelphia)
Parties: Keer, Maurer Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 491–492

Head Matter:
No. 61700.
Keer, Maurer Company v. United States,
protest 218707-K (Philadelphia).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise consists of plastic artificial teeth the same in all material respects as those the subject of Maher- App & Company v. United States (44 C. C. P. A. 22, C. A. D. 630). Since the merchandise was entered prior to the effective date of T. D. 52739, supplemented by T. D. 52827, it was held that it was not entitled to the reduced rate provided therein, but is properly dutiable at 20 percent under paragraph 1558 of the act as nonenumerated manufactured articles, not specially provided for.