Case Name: China Dry Goods Co. and Frank P. Dow Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-20
Citations: 42 Cust. Ct. 324
Docket Number: No. 62872; protests 330246-K, etc. (San Francisco)
Parties: China Dry Goods Co. and Frank P. Dow Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 324–324

Head Matter:
No. 62872.
China Dry Goods Co. and Frank P. Dow Co., Inc., et al. v. United States,
protests 330246-K, etc. (San Francisco).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of iron pictures the same in all material respects as those the subject of Marshall Field & Co. v. United States (45 C.C.P.A. 72, C.A.D. 676), the claim of the plaintiffs was sustained, with the exception of such merchandise shown on entry 5286, under protest 326138-K, which was entered prior to June 30, 1956. Said merchandise was held dutiable at 22% percent under paragraph 397, as modified by the General Agreement on Tariffs and Trade (T.D. 51802).