Case Name: Chinese Art & Products, Inc., and W. J. Byrnes & Co. of N. Y., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-12-20
Citations: 35 Cust. Ct. 361
Docket Number: No. 59613; protest 199976-K (New York)
Parties: Chinese Art & Products, Inc., and W. J. Byrnes & Co. of N. Y., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 361–362

Head Matter:
No. 59613.
protest 199976-K (New York).
Chinese Art & Products, Inc., and W. J. Byrnes & Co. of N. Y., Inc. v. United States,

Opinion:
Opinion by
Donlon, J.
It was stipulated that the merchandise consists of trays the same in all material respects as those involved in Ignaz Strauss & Co., Inc. v. United States (9 Cust. Ct. 342, C. D. 710), and Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423). In accordance with stipulation of counsel and on the authority of the decisions cited, the merchandise was held dutiable as follows: (1) The items marked with the letter "A" at' 15 percent under the provision in paragraph 339, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), Supplemented by Presidential proclamation (T. D. 51909), for household utensils, composed wholly or in chief value of brass, not plated with platinum, gold, or silver; and (2) the items marked with the letter "B" at 20 percent under the provision in paragraph 339, as modified by T. D. 51802, for household utensils, composed wholly or in chief value of copper or antimony, not plated with platinum, gold, or silver.