Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-26
Citations: 40 Cust. Ct. 457
Docket Number: No. 61579; protests 263280-K and 268084-K (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 457–457

Head Matter:
Before the First Division,
February 26, 1958
No. 61579.
Manca, Inc. v. United States,
protests 263280-K and 268084-K (New York).

Opinion:
• Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of parts of photo enlargers; that said enlargers were held dutiable at 15 percent under paragraph 1551, as modified, as photographic cameras in Manca, Inc. v. United States (38 Cust. Ct. 271, C. D. 1874); and that, in accordance with said decision, parts for enlargers are properly dutiable as parts of photographic cameras under paragraph 1551, the claim of the plaintiff at 20 percent was sustained.