Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-03-12
Citations: 40 Cust. Ct. 484
Docket Number: No. 61667; protest 271640-K (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 484–484

Head Matter:
No. 61667.
Manca, Inc. v. United States,
protest 271640-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of lenses for 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, the merchandise in question is dutiable as photographic lenses, the claim of the plaintiff at 25 percent was sustained.