Case Name: Protests 104574-K, etc., of China Overseas, Inc., et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-07-08
Citations: 13 Cust. Ct. 258
Docket Number: No. 49609
Parties: Protests 104574-K, etc., of China Overseas, Inc., et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 258–258

Head Matter:
No. 49609.
Protests 104574-K, etc., of China Overseas, Inc., et al. (New York).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel that the trays in question are of brass, copper, or pewter, not plated, used chiefly for utilitarian purposes on the table or in the household, those in chief value of brass, similar to exhibits 1 to 6 inclusive in Strauss v. United States (9 Cust. Ct. 342, C. D. 710), were held dutiable at 40 percent under paragraph 339; those in chief value of copper (not brass), similar to exhibits 1 to 6 in said C. D. 710, were held dutiable at 35 percent under paragraph 339 as amended by the United Kingdom Trade Agreement (T. D. 49753); and those in chief value of pewter, the same in all material respects as exhibit 8 in said C. D. 710, were held dutiable at 25 percent under paragraph 339 as modified by the said trade agreement.