Case Name: Samuel Shapiro & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-07-24
Citations: 39 Cust. Ct. 381
Docket Number: No. 61085; protest 288547-K (Baltimore)
Parties: Samuel Shapiro & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 381–381

Head Matter:
No. 61085.
protest 288547-K (Baltimore).
Samuel Shapiro & Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
In accordance with oral stipulation of counsel that each item should be 3 ounces, instead of 9% ounces, as returned, it was held that the merchandise, base parts of lemon slicers, are dutiable at 25 cents per pound and 20 percent ad valorem under paragraph 1539 (b), as modified, supra, on the basis of a weight of 3 ounces for each item.