Case Name: Keuffel & Esser Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-09-05
Citations: 47 Cust. Ct. 298
Docket Number: No. 66029; protests 286984-K, etc. (New York)
Parties: Keuffel & Esser Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 298–299

Head Matter:
Before the Second Division,
September 5,1961
No. 66029.
Keuffel & Esser Co. v. United States,
protests 286984-K, etc. (New York).

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the merchandise consists of drawing instrument cases similar in all material respects to those the subject of Abstract 59557, the merchandise entered prior to June 6, 1951, was held dutiable at 5 cents per pound and 10 percent ad valorem under paragraph 1405, as modified by T.D. 51802, and the items entered subsequent to said date were held dutiable at 2% cents per pound and 10 percent ad valorem under said paragraph 1405, as modified by T.D. 52739.