Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-04-16
Citations: 40 Cust. Ct. 519
Docket Number: No. 61824; protest 310552-K (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 519–519

Head Matter:
No. 61824.
Manca, Inc. v. United States,
protest 310552-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the items marked "A" consist 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 plaintiff at 20 percent was sustained as to said items. Following John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protest was dismissed as to the items marked "B," and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)).