Case Name: Carole Stupell, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-05-24
Citations: 34 Cust. Ct. 384
Docket Number: No. 59099; protests 166979-K, etc. (New York)
Parties: Carole Stupell, Ltd. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 384–384

Head Matter:
Before the Third Division,
May 24, 1955
No. 59099.
protests 166979-K, etc. (New York).
Carole Stupell, Ltd. v. United States,

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of figures similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the items entered, or withdrawn from warehouse, for consumption prior to May 28, 1950, were held dutiable at 20 percent under paragraph 1547 (a) (2) of the tariff act, and the items entered, or withdrawn from warehouse, for consumption on and after May 28, 1950, were held dutiable at 10 percent under said paragraph as modified, supra.