Case: Oxford University Press, N. Y., Inc., and Oxford University Press, Inc. v. United States
Abbreviation: Oxford University Press, N. Y., Inc. v. United States
Decision Date: 1957-06-21
Docket Number: No. 60912; protests 174704-K and 283814-K (New York)
Citation: 38 Cust. Ct. 551
Volume: 38
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Oxford University Press, N. Y., Inc., and Oxford University Press, Inc. v. United States,
Judges: 
Pages: 551–551

Head Matter:
No. 60912.
Oxford University Press, N. Y., Inc., and Oxford University Press, Inc. v. United States,
protests 174704-K and 283814-K (New York).

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the books are the same in all material respects as those the subject of Abstract 60405, the items entered for consumption prior to January 1, 1948, were held dutiable at 7% percent under paragraph 1410, as modified by T. D. 49753, and the items entered on or after said date were held dutiable at 5 percent under said paragraph, as modified by T. D. 51802.