Case Name: Carson M. Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-10-21
Citations: 29 Cust. Ct. 390
Docket Number: No. 56913; protest 172051-K (Philadelphia)
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 390–390

Head Matter:
No. 56913.
Carson M. Simon & Co. v. United States,
protest 172051-K (Philadelphia).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the correct dutiable weight of the steel beams in question is 219,200 pounds. Accepting this stipulation as an agreed statement of fact, it was held that the merchandise is dutiable at one-eighth of 1 cent per pound under paragraph 312, as modified, supra, on the basis of 219,200 pounds.