Samuel Shapiro & Co. v. United States
Samuel Shapiro & Co. v. United States
39 Cust. Ct. 381
Opinion of the Court
Opinion by
In accordance with oral stipulation of counsel that each item should be 3 ounces, instead of 9% ounces, as returned, it was held that the merchandise, base parts of lemon slicers, are dutiable at 25 cents per pound and 20 percent ad valorem under paragraph 1539 (b), as modified, supra, on the basis of a weight of 3 ounces for each item.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.