Case: Theodore B. Smith Co., Inc. v. United States
Abbreviation: Theodore B. Smith Co. v. United States
Decision Date: 1954-10-21
Docket Number: No. 58432; protest 199644-K (New York)
Citation: 33 Cust. Ct. 384
Volume: 33
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Theodore B. Smith Co., Inc. v. United States,
Judges: 
Pages: 384–384

Head Matter:
No. 58432.
protest 199644-K (New York).
Theodore B. Smith Co., Inc. v. United States,

Opinion:
Opinion by
Mollison, J.
At the trial, it was stipulated that the component material of chief value of the date stamps was not india rubber; that items Medat 1000, 1010, and 1020 were composed in chief value of steel, not plated with platinum, gold, or silver, nor colored with gold lacquer; and that item Trodat 1220 was composed in chief value of polystyrol, which is similar to cellulose acetate in material, quality, texture, or use. In accordance with the stipulated facts, items Medat 1000, 1010, and 1020 were held dutiable at 22)4 percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), for articles or wares, composed wholly or in chief value of steel, not plated with platinum, gold, or silver. By virtue of the similitude clause of paragraph 1559, item Trodat 1220 was held dutiable at 20 percent under the provision in paragraph 31 (a) (2), as modified, supra, for articles, the component material of chief value of which is cellulose acetate.