Case: Manca, Inc. v. United States
Abbreviation: Manca, Inc. v. United States
Decision Date: 1958-07-31
Docket Number: No. 62227; protests 308918-K and 322110-K (New York)
Citation: 41 Cust. Ct. 340
Volume: 41
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Manca, Inc. v. United States,
Judges: 
Pages: 340–340

Head Matter:
No. 62227.
Manca, Inc. v. United States,
protests 308918-K and 322110-K (New York).

Opinion:
Opinion by
Oliver, C. J.
Following John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protests were dismissed as to the items marked "A," and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)). The items marked "B," stipulated to be similar to the merchandise the subject of Manca, Inc. v. United States (38 Cust. Ct. 271, C. D. 1874), were held dutiable at 20 percent under paragraph 1551, as claimed.