Case Name: E. Leitz, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-16
Citations: 42 Cust. Ct. 413
Docket Number: No. 63176; protests 268090-K, 268091-K, and 252920-K (New York)
Parties: E. Leitz, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 413–413

Head Matter:
No. 63176.
E. Leitz, Inc. v. United States,
protests 268090-K, 268091-K, and 252920-K (New York).

Opinion:
Opinion by
Oliver, C. J.
On the agreed facts, protest 268090-K was dismissed as to the items marked "B," covered by entries 865418 and 21183, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U.S.C. § 2636(d)). The items marked "C," stipulated to consist of parts of photographic cameras similar in all material respects to the merchandise involved in Manca, Inc. v. United States (38 Cust. Ct. 271, C.D. 1874), were held dutiable at 20 percent under paragraph 1551, as claimed.