Case Name: S. Hata Co., Ltd., and American Customs Brokerage Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-05-28
Citations: 50 Cust. Ct. 318
Docket Number: No. 67778; protest 61/24764, etc. (Honolulu)
Parties: S. Hata Co., Ltd., and American Customs Brokerage Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 318–318

Head Matter:
No. 67778.
S. Hata Co., Ltd., and American Customs Brokerage Co. v. United States,
protest 61/24764, etc. (Honolulu).

Opinion:
Opinion by
Donlon, J.
In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to in the invoices as S-l, S-2, S-3, S-4, and S-5, cups, at 10 cents per dozen pieces and 20 percent ad valorem; the items referred to as S-10, teapots; S-ll, sugar bowls; S-12, creamers; S-14, wine cups; S-29, mugs; and S-37, kettles for teapots, at 10 cents per dozen pieces and 25 percent ad valorem; and the items referred to as S-13, wine bottles, and S-17, ashtrays, at 10 cents per dozen pieces and 30 percent ad valorem, as claimed.