Case: Benthan, Ltd., and American Shipping Co. et al. v. United States
Abbreviation: Benthan, Ltd. v. United States
Decision Date: 1961-01-30
Docket Number: No. 65111; protests 152960-K, etc. (New York)
Citation: 46 Cust. Ct. 324
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Benthan, Ltd., and American Shipping Co. et al. v. United States,
Judges: 
Pages: 324–324

Head Matter:
No. 65111.
Benthan, Ltd., and American Shipping Co. et al. v. United States,
protests 152960-K, etc. (New York).

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the items marked "A" consists of candlesticks and candelabras similar in all material respects to those the subject of Abstract 62036, except that they are not plated with platinum, gold, or silver, nor colored with gold lacquer, the claim at 22% percent under paragraph 397, as modified by T.D. 51802, was sustained. The items marked "E," stipulated to be the same as the merchandise involved in said Abstract 62036, except that they are plated with gold, were held dutiable at 32% percent under said paragraph 397, as modified by T.D. 51802, supplemented by T.D. 51909.