Case Name: Protests 85712-K (B), etc., of Swiss American Cheese Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-12
Citations: 15 Cust. Ct. 262
Docket Number: No. 50465
Parties: Protests 85712-K (B), etc., of Swiss American Cheese Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 262–262

Head Matter:
No. 50465.
Protests 85712-K (B), etc., of Swiss American Cheese Co. (New York).

Opinion:
Opinion by
Cline,- J.
It was stipulated as follows: (-1) That certain of the merchandise consists of cheese similar in all material respects to that the subject of Gruyere Cheese Corp. v. United States (7 Cust. Ct. 171, C. D. 562) and Kraft Phenix Cheese Corp. v. United States (10 Cust. Ct. 271, C. D. 767); and (2) that certain other merchandise consists of portions of cheese packed in boxes and that all such portions, except one portion which is Tilsit, are similar to that the subject of the above-cited case. In accordance therewith it was held that the merchandise in question is properly dutiable at 5 cents per pound, but not less than 20 percent ad valorem, under paragraph 710, as modified by T. D. 48554.