United States Customs Court, 1955

Trans-Ocean Import Co. v. United States

Trans-Ocean Import Co. v. United States
United States Customs Court · Decided April 4, 1955 · Rao
34 Cust. Ct. 329
Trans-Ocean Import Co. v. United States

Opinion of the Court

Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, supra-, and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), Insofar as said paragraph 1021 is concerned, related only to floor coverings of *330grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiif was sustained.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.