Case Name: Manca, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-26
Citations: 40 Cust. Ct. 457
Docket Number: No. 61580; protests 266993-K, etc. (New York)
Parties: Manca, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 457–457

Head Matter:
No. 61580.
Manca, Inc., et al. v. United States,
protests 266993-K, etc. (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 plaintiffs at 20 percent was sustained.