Case: Best & Co. v. United States
Abbreviation: Best v. United States
Decision Date: 1949-02-16
Docket Number: No. 52882; protest 143481-K (New York)
Citation: 22 Cust. Ct. 245
Volume: 22
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Best & Co. v. United States,
Judges: 
Pages: 245–245

Head Matter:
No. 52882.
Best & Co. v. United States,
protest 143481-K (New York).

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.