United States Customs Court, 1958

Manca, Inc. v. United States

Manca, Inc. v. United States
United States Customs Court · Decided March 12, 1958 · Oliver
40 Cust. Ct. 484
Manca, Inc. v. United States

Opinion of the Court

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of lenses for photo enlargers; that said enlargers were held dutiable at 15 percent under paragraph 1551, as modified, as photographic cameras in Manca, Inc. v. United States (38 Cust. Ct. 271, C. D. 1874); and that, in accordance with said decision, the merchandise in question is dutiable as photographic lenses, the claim of the plaintiff at 25 percent was sustained.

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