Case: Protests 64843-K, etc., of Ignaz Strauss & Co. et al. (New York)
Abbreviation: Protests 64843-K of Strauss
Decision Date: 1943-09-18
Docket Number: No. 48789
Citation: 11 Cust. Ct. 266
Volume: 11
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 64843-K, etc., of Ignaz Strauss & Co. et al. (New York).
Judges: 
Pages: 266–266

Head Matter:
Before the Third Division,
September 18, 1943
No. 48789.
Protests 64843-K, etc., of Ignaz Strauss & Co. et al. (New York).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of coünsel certain of the trays composed wholly or in chief value of brass, copper (not brass), or pewter, not plated with platinum, gold, or silver, or colored with gold lacquer, used chiefly for utilitarian purposes on the table or in the household, were held dutiable as follows: (1) Those in chief value of brass, found to be similar to exhibits 1 to 6 in Strauss v. United States (9 Cust. Ct. 342, C. D. 710), at 40 percent under paragraph 339; (2) those in chief value of brass, found to be similar to exhibit 7 in Strauss v. United States, supra, at 45 percent under paragraph 397; (3) those in chief value of copper (not brass), similar to exhibits 1 to 6 in Strauss v. United States, supra, at 35 percent ad valorem under paragraph 339, as modified by the United Kingdom Trade Agreement (T. D. 49753); and (4) those in chief value of pewter, similar to exhibit 8 in Strauss v. United States, supra, at 25 percent ad valorem under paragraph 339, as modified by the said trade agreement (T. D. 49753); plus in each instance the revenue tax wherever assessed. Protests sustained to this extent.