Case Name: Protest 104752-K of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-31
Citations: 12 Cust. Ct. 234
Docket Number: No. 49093
Parties: Protest 104752-K of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 234–235

Head Matter:
Before the First Division,
December 31, 1943
No. 49093.
Protest 104752-K of M. Pressner & Co. (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel that the opera glasses in question are similar to those the subject of Wool-worth v. United States (2 Cust. Ct. 1, C. D. 74), those entered or withdrawn prior to the French Trade Agreement (T. D. 48316) were held dutiable at 45 percent under para graph 228 (b), and those imported subsequent to said trade agreement were held dutiable at 35 percent under paragraph 228 (b), as amended.