Case Name: Lucas Electrical Service and James G. Wiley v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-12-26
Citations: 50 Cust. Ct. 162
Docket Number: No. 67297; protest 58/10189 (Los Angeles)
Parties: Lucas Electrical Service and James G. Wiley v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 162–162

Head Matter:
Before the Third Division,
December 26, 1962
No. 67297.
Lucas Electrical Service and James G. Wiley v. United States,
protest 58/10189 (Los Angeles).

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that duty was assessed at 11% percent ad valorem under the provision in paragraph 369, Tariff Act of 1930, as modified, for parts of automobiles, on 30 starter sets, and that only 15 were contained in the carton. In accordance with stipulation of counsel, it was held that duty is not assessable upon the 15 sets which were not imported with this shipment. The protest was sustained to this extent.