Case Name: Hurricane Import Company and Frank P. Dow Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-10-01
Citations: 31 Cust. Ct. 252
Docket Number: No. 57497; protest 185926-K (Seattle)
Parties: Hurricane Import Company and Frank P. Dow Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 252–253

Head Matter:
No. 57497.
Hurricane Import Company and Frank P. Dow Co., Inc. v. United States,
protest 185926-K (Seattle).

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 dutiable 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 12% percent under said paragraph, as modified by said T. D. 51802.