Case Name: First American Artificial Flowers, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-09-18
Citations: 61 Cust. Ct. 193
Docket Number: C.D. 3563
Parties: First American Artificial Flowers, Inc. v. United States
Judges: Before Watson and Maletz, Judges
Reporter: United States Customs Court Reports
Volume: 61
Pages: 193–194

Head Matter:
(C.D. 3563)
First American Artificial Flowers, Inc. v. United States
United States Customs Court, First Division
(Decided September 18, 1968)
Barnes, Richardson & Golburn for the plaintiff.
Edwin L. Weisl, Jr., Assistant Attorney General, for the defendant.
Before Watson and Maletz, Judges

Opinion:
Watson, Judge:
This suit has been submitted for decision upon the following agreement between counsel for the respective parties:
IT IS HEREBY STIPULATED AND AGREED, by and between counsel for the plaintiff and the Assistant Attorney General for the United States, defendant, subject to the approval of the Court, as follows:
(1) That the merchandise assessed at 28% ad valorem under Item 748.20, Tariff Schedules of the United States, on the invoice covered by the above protest, consists of artificial flowers in chief value of plastic.
(2) That the said plastic artificial flowers are assembled in the same maimer as the plastic artificial flowers in Armbee Corp., et al. v. United States, C.D. 3278.
(3) That the record in C.D. 3278 may be incorporated herein.
Upon the agreed facts, we hold the merchandise covered by the entry herein properly dutiable under item 774.60 of the Tariff Schedules of the United States, at the rate of 17 per centum ad valorem as other '•'Articles not specially provided for, of rubber or plastics," as claimed.
To the extent indicated, the protest is sustained. Judgment will issue accordingly.