Case: Daniel F. Young, Inc., and Robinson Clay Products Co. et al. v. United States
Abbreviation: Daniel F. Young, Inc. v. United States
Decision Date: 1961-04-06
Docket Number: No. 65410; protests 138773-K, etc. (New York)
Citation: 46 Cust. Ct. 408
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Daniel F. Young, Inc., and Robinson Clay Products Co. et al. v. United States,
Judges: 
Pages: 408–408

Head Matter:
No. 65410.
Daniel F. Young, Inc., and Robinson Clay Products Co. et al. v. United States,
protests 138773-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of Rockingham earthenware similar in all material respects to that the subject of Justin Tharaud & Son, Inc., et al. v. United States (44 Cust. Ct. 216, C.D. 2177), the merchandise was held dutiable as follows: (a) As to all items entered, or withdrawn from warehouse, for consumption prior to January 1, 1948, at 12% percent ad valorem under paragraph 210, as modified by the trade agreement with the United Kingdom (T.D. 49753), and (b) as to all items entered, or withdrawn from warehouse, for consumption on and after January 1, 1948, and prior to September 10, 1955, at 20 cents per dozen articles, but not less than 7% percent nor more than 25 percent ad valorem, under paragraph 210, as modified by the General Agreement on Tariffs and Trade (T.D. 51802).