United States Customs Court, 1961

Ross Products, Inc. v. United States

Ross Products, Inc. v. United States
United States Customs Court · Decided March 6, 1961 · Oliver
46 Cust. Ct. 361
Ross Products, Inc. v. United States

Opinion of the Court

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the items marked “M” consist of dish mops similar in all material respects to those the subject of Abstract 64603, the claim at 20 percent ad valorem under the provision in paragraph 923, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presi*362dential proclamation (T.D. 53877), by similitude, for manufactures of cotton was sustained. Other items marked “S,” stipulated to consist of sponges the same as those involved in Abstract 61191, were held dutiable at 12% percent under the provision in paragraph 1537(b), as modified, supra, for manufactures in chief value of india rubber, by similitude, as claimed.

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