Case Name: B. A. McKenzie & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-10-28
Citations: 33 Cust. Ct. 398
Docket Number: No. 58449; protests 142702-K, etc. (Seattle)
Parties: B. A. McKenzie & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 398–398

Head Matter:
Before the Second Division,
October 28, 1954
No. 58449.
protests 142702-K, etc. (Seattle).
B. A. McKenzie & Co., Inc. v. United States,

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the merchandise consists of internal-combustion engines the same in all material respects as the articles involved in Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiff was sustained. It was held that the value of the items involved is the percentage of the appraised value of said power saws, as noted in green ink, on the invoices by the examiner.