Case: New York Merchandise Co., Inc. v. United States
Abbreviation: New York Merchandise Co. v. United States
Decision Date: 1968-05-08
Docket Number: No. P68/235; protest 61/20144 (New York)
Citation: 60 Cust. Ct. 1040
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: New York Merchandise Co., Inc. v. United States,
Judges: 
Pages: 1040–1041

Head Matter:
Before the Second Division,
May 8, 1968
No. P68/235.
protest 61/20144 (New York).
New York Merchandise Co., Inc. v. United States,

Opinion:
Rao, C.J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of aluminum coffee percolators, classified as entireties with electric cords and plugs, similar in all material respects to tliose the subject of Silvine Importers, Inc. v. United States (57 Cust. Ct. 362, C.D. 2821), wherein said electric cords were held to be separately dutiable, the protest was dismissed and the matter remanded to a single judge to determine the value of the merchandise in the manner provided by law. (28 U.S.C. § 2636(d).)