Case Name: Fong Brothers and W. J. Byrnes & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-01-04
Citations: 34 Cust. Ct. 252
Docket Number: No. 58658; protests 200912-K and 205559-K (Los Angeles)
Parties: Fong Brothers and W. J. Byrnes & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 252–252

Head Matter:
No. 58658.
protests 200912-K and 205559-K (Los Angeles).
Fong Brothers and W. J. Byrnes & Co., Inc. v. United States,

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 ad valorem under paragraph 412, as modified by the Gen- ' eral Agreement on Tariffs and Trade (T. D. 51802), and the items marked "B" were held dutiable at 12)4 percent under said paragraph, as modified by said T. D. 51802.