Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-05-13
Citations: 40 Cust. Ct. 549
Docket Number: No. 61915; protest 262903-K (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 549–549

Head Matter:
Before the First Division,
May 13, 1958
No. 61915.
Manca, Inc. v. United States,
protest 262903-K (New York).

Opinion:
Opinion by
Oliver, C. J.
It was stipulated 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, the items marked "A" are dutiable at 20, percent under paragraph 1551. Accordingly, the claim at 20 percent was sustained as to said items. The items marked "B," stipulated to consist of photographic cameras similar to-those the subject of C. D. 1874, supra, were held dutiable at 15 percent under said paragraph 1551, as modified, supra.