Case: Protests 12361-K, etc., of C. H. Powell Co. et al. (Boston)
Abbreviation: Protests 12361-K of C. H. Powell Co.
Decision Date: 1944-06-21
Docket Number: No. 49534
Citation: 13 Cust. Ct. 238
Volume: 13
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 12361-K, etc., of C. H. Powell Co. et al. (Boston).
Judges: 
Pages: 238–238

Head Matter:
No. 49534.
Protests 12361-K, etc., of C. H. Powell Co. et al. (Boston).

Opinion:
Opinion by
Walkeb, J.
It was stipulated that the hides and skins are the same in all material respects as those involved in Rice v. United States (11 Cust. Ct. 118, C. D. 807), which record was incorporated herein. In accordance therewith, those hides and skins in the cases at bar entered for consumption or withdrawn from warehouse subsequent to the effective date of the Argentine Trade Agreement (T. D. 50504) were held dutiable at 5 percent under paragraph 1530 (a) as modified, and those prior to such effective date were held dutiable at 10 percent under paragraph 1530 (a).