Case: Manca, Inc. v. United States
Abbreviation: Manca, Inc. v. United States
Decision Date: 1959-05-13
Docket Number: No. 63032; protests 320350-K, 320351-K, and 320352-K (New York)
Citation: 42 Cust. Ct. 370
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Manca, Inc. v. United States,
Judges: 
Pages: 370–371

Head Matter:
Before the First Division,
May 13, 1959.
No. 63032.
Manca, Inc. v. United States,
protests 320350-K, 320351-K, and 320352-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the items marked "A" consist of negative eyepieces, which are photographic lenses, and the items marked "B" consist of parts of photographic cameras, the merchandise was held dutiable as follows: The items marked "A" at 25 percent under the provision in paragraph 228, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for photographic lenses and the items marked "B" at 20 percent under paragraph 1551 as parts of photographic cameras, not specially provided for.