United States Customs Court, 1958

Manca, Inc. v. United States

Manca, Inc. v. United States
United States Customs Court · Decided April 1, 1958 · Oliver
40 Cust. Ct. 502
Manca, Inc. v. United States

Opinion of the Court

*503Opinion 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.