Case Name: S. M. Iida, Ltd., and American Customs Brokerage Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-05-28
Citations: 50 Cust. Ct. 317
Docket Number: No. 67776; protests 61/24762, 62/3728, and 62/10629 (Honolulu)
Parties: S. M. Iida, Ltd., and American Customs Brokerage Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 317–318

Head Matter:
No. 67776.
S. M. Iida, Ltd., and American Customs Brokerage Co. v. United States,
protests 61/24762, 62/3728, and 62/10629 (Honolulu).

Opinion:
Opinion by
Donlon, J.
In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to on the invoices as S-2, S-3, and S-30, cups, at 10 cents per dozen pieces and 20 percent ad valorem and the items referred to as S-9, S-10, and S-ll, teapots, at 10 cents per dozen pieces and 25 percent ad valorem, as claimed.