Case Name: E. Leitz, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-18
Citations: 40 Cust. Ct. 454
Docket Number: No. 61563; protests 251640-K, etc. (New York)
Parties: E. Leitz, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 454–454

Head Matter:
No. 61563.
E. Leitz, Inc., et al. v. United States,
protests 251640-K, etc. (New York).

Opinion:
Opinion by
Olivee, C. J.
In accordance with stipulation of counsel that the merchandise consists of parts of photo enlargers; that said enlargers were held dutiable at 15 percent under paragraph 1551, as modified, as photographic cameras in Manca, Inc. v. United States (38 Cust. Ct. 271, C. D. 1874); and that, in accordance with said decision, parts for enlargers are properly dutiable as parts of photographic cameras under paragraph 1551, the claim of the plaintiffs at 20 percent was sustained.