Case: China Dry Goods Company et al. v. United States
Abbreviation: China Dry Goods Co. v. United States
Decision Date: 1959-05-25
Docket Number: No. 63096; protests 321510-K, etc. (San Francisco)
Citation: 42 Cust. Ct. 388
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: China Dry Goods Company et al. v. United States,
Judges: 
Pages: 388–388

Head Matter:
No. 63096.
China Dry Goods Company et al. v. United States,
protests 321510-K, etc. (San Francisco).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of iron pictures the same in all material respects as those the subject of Marshall Field & Co. v. United States (45 C.C.P.A. 72, C.A.D. 676), the merchandise was held dutiable as follows: Certain items at 22% percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs and Trade (T.D. 51S02), for articles or wares in chief value of base metal, not specially provided for; others at 21 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108) ; and others at 20 percent under said paragraph, as modified by T.D. 54108.