Case Name: Hurricane Import Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-10-29
Citations: 31 Cust. Ct. 274
Docket Number: No. 57572; protests 147680-K, etc. (Los Angeles)
Parties: Hurricane Import Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 274–275

Head Matter:
No. 57572.
Hurricane Import Co. v. United States,
protests 147680-K, etc. (Los Angeles).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the two classes of merchandise are the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475). In accordance with stipulation of counsel and following the cited decision, the items marked "A" were held duti able at 20 percent under paragraph 412, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), and the items marked "B" were held dutiable at 1254 percent under said paragraph, as modified by said T. D. 51802.