China Overseas, Inc. v. United States

U.S. Customs Court

China Overseas, Inc. v. United States

19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1098

CourtUnited States Customs Court

DecidedOctober 17, 1947

DocketNo. 51959; protests 66167-K, etc. (New York)

StatusPublished

Cited by2 cases

This text of 19 Cust. Ct. 149 (China Overseas, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

China Overseas, Inc. v. United States, 19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1098 (cusc 1947).

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Opinion

[150]*150Opinion by

Oliver, P. J.

At the trial it was agreed between counsel for the respective parties that the merchandise is not composed wholly or in part of galalith; that it is composed wholly of synthetic resin and synthetic resin is not a binding agent in the merchandise in question; and that synthetic resin is not similar to galalith either in material, quality, texture, or the use to which it may be applied. Upon the record presented it was held that the involved merchandise is properly dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 45795 and 49907 followed.)

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[150]*150Opinion by

Oliver, P. J.

At the trial it was agreed between counsel for the respective parties that the merchandise is not composed wholly or in part of galalith; that it is composed wholly of synthetic resin and synthetic resin is not a binding agent in the merchandise in question; and that synthetic resin is not similar to galalith either in material, quality, texture, or the use to which it may be applied. Upon the record presented it was held that the involved merchandise is properly dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 45795 and 49907 followed.)

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Bluebook (online)

19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1098, Counsel Stack Legal Research, https://law.counselstack.com/opinion/china-overseas-inc-v-united-states-cusc-1947.

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