Case Name: Protests 18063-K, etc., of Ciba Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-31
Citations: 8 Cust. Ct. 427
Docket Number: No. 46757
Parties: Protests 18063-K, etc., of Ciba Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 427–427

Head Matter:
Before the First Division,
December 31, 1941
No. 46757.
Protests 18063-K, etc., of Ciba Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that 57 percent of the Lyofix DEC (Prep. 6640 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound. In accordance therewith the court held that the merchandise is taxable at the rate of 5}ioo of 3 cents per pound on the entire weight. The protests were sustained accordingly.