Case: Continental Merchandise Co., Inc. v. United States
Abbreviation: Continental Merchandise Co. v. United States
Decision Date: 1951-02-14
Docket Number: No. 55239; protest 156966-K (New York)
Citation: 26 Cust. Ct. 360
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Continental Merchandise Co., Inc. v. United States,
Judges: 
Pages: 360–360

Head Matter:
Before the First Division,
February 14, 1951
No. 55239.
Continental Merchandise Co., Inc. v. United States,
protest 156966-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of aluminum statuettes and rosaries in glass. containers similar in all material respects to those the subject of Abstract 54602, the items in question were held dutiable as follows: The statuettes at 45 percent under paragraph 397 as manufactures of metal; the rosaries, being valued at more than $1.25 per dozen, at 30 percent under the eo nomine provision therefor in paragraph 1544; and the glass containers at the same rate as their contents as the usual containers for the involved merchandise.