Manca, Inc. v. United States
Manca, Inc. v. United States
40 Cust. Ct. 484
Opinion of the Court
Opinion by
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.