United States Customs Court, 1962

Pacific Instruments Corp. v. United States

Pacific Instruments Corp. v. United States
United States Customs Court · Decided March 20, 1962 · Oliver
48 Cust. Ct. 380
Pacific Instruments Corp. v. United States

Opinion of the Court

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the items marked “A” consist of tapes for tape recorders (and belts) similar in all material respects to those the subject of Electric & Musical Industries (US), Ltd. v. United States (42 Cust. Ct. 87, C.D. 2070), the claim at 15 percent was sustained. The items marked “B,” stipulated to consist of tape recorder parts and tape recorders similar in all material respects to those the subject of Abstract 65049, were held dutiable at 13% percent, as claimed.

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