Case Name: Best & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-12-09
Citations: 21 Cust. Ct. 255
Docket Number: No. 52726; protests 139708-K and 140185-K (New York)
Parties: Best & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 255–255

Head Matter:
No. 52726.
protests 139708-K and 140185-K (New York).
Best & Co., Inc. v. United States,

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise covered by entries 755965 and 745520 is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.