Case Name: C. M. Offray & Son, Inc., and Taylor Priedsam Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-01-16
Citations: 52 Cust. Ct. 242
Docket Number: No. 68250; protests 320364-K and 258344-K (New York)
Parties: C. M. Offray & Son, Inc., and Taylor Priedsam Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 52
Pages: 242–243

Head Matter:
No. 68250.
protests 320364-K and 258344-K (New York).
C. M. Offray & Son, Inc., and Taylor Priedsam Co., Inc. v. United States,

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the items marked "A" consist of nylon pile ribbons similar in use to silk pile ribbons, the claim at 25 percent ad valorem under paragraph 1206, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), was sustained. The items marked "B," stipulated to consist of nylon ribbons similar in use to silk ribbons made from fabrics with fast edges, not over 12 inches wide, were held dutiable at 22% percent under paragraph 1207, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), as claimed. United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), followed.