Case: Keer, Maurer Company v. United States
Abbreviation: Keer v. United States
Decision Date: 1958-03-18
Docket Number: No. 61700; protest 218707-K (Philadelphia)
Citation: 40 Cust. Ct. 491
Volume: 40
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Keer, Maurer Company v. United States,
Judges: 
Pages: 491–492

Head Matter:
No. 61700.
Keer, Maurer Company v. United States,
protest 218707-K (Philadelphia).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise consists of plastic artificial teeth the same in all material respects as those the subject of Maher- App & Company v. United States (44 C. C. P. A. 22, C. A. D. 630). Since the merchandise was entered prior to the effective date of T. D. 52739, supplemented by T. D. 52827, it was held that it was not entitled to the reduced rate provided therein, but is properly dutiable at 20 percent under paragraph 1558 of the act as nonenumerated manufactured articles, not specially provided for.