Case Name: Inter-Maritime Forwarding Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-10-15
Citations: 29 Cust. Ct. 383
Docket Number: No. 56894; protest 173853-K (New York)
Parties: Inter-Maritime Forwarding Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 383–383

Head Matter:
Before the Second Division,
October 15, 1952
No. 56894.
Inter-Maritime Forwarding Co., Inc. v. United States,
protest 173853-K (New York).

Opinion:
Opinion by
Lawrence, J.
It was stipulated that the merchandise consists of • 300 library sets, each of which consists of one gold-plated scissors (valued at more Lhan $1.75 per dozen) and one gold-plated letter opener, both in a sheath which is in chief value of leather; that said library sets are similar in all material respects to those the subject of Reed-Cook (Inc.) et al. v. United States (63 Treas. Dec. 625, T. D. 46310); and that the protest is limited to the leather sheaths which have a total appraised value of $240. Upon the agreed statement of facts and following the cited authority, the leather cases were held properly dutiable at 17)4 percent under the provision in paragraph 1531, as modified by T. D. 51802, for manufactures of leather.