I. B. Cohen & Sons Corp. v. United States

U.S. Customs Court

I. B. Cohen & Sons Corp. v. United States

24 Cust. Ct. 407, 1950 Cust. Ct. LEXIS 1788

CourtUnited States Customs Court

DecidedMarch 30, 1950

DocketNo. 54163; protest 135305-K (New York)

StatusPublished

This text of 24 Cust. Ct. 407 (I. B. Cohen & Sons Corp. 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

I. B. Cohen & Sons Corp. v. United States, 24 Cust. Ct. 407, 1950 Cust. Ct. LEXIS 1788 (cusc 1950).

Pincite

Opinion

Opinion by

Oliver, C. J.

At the trial it was stipulated that the statuettes are “composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum or other metal but not plated with platinum, gold, or silver, or colored with gold lacquer.” It was further stipulated that the “glass container is specifically designed to contain the article therein and that it is the usual container for the merchandise involved.” A sample of the item in question, received in evidence as exhibit 1, consists of a glass container measuring approximately 1)4" by l%" by thick, divided into two compartments, each of which contains a religious aluminum statuette. The container is fitted with a fancy aluminum-hinged cover which, when snapped into place, holds the figures enclosed but visible through two doorlike windows of what appear to be plastic material. On the record presented it was held that the statuettes in question are dutiable as claimed and that the glass containers are likewise dutiable at the same rate as their contents. W. X. Huber Co. v. United States (3 Cust. Ct. 316, C. D. 267) followed.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Oliver, C. J.

At the trial it was stipulated that the statuettes are “composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum or other metal but not plated with platinum, gold, or silver, or colored with gold lacquer.” It was further stipulated that the “glass container is specifically designed to contain the article therein and that it is the usual container for the merchandise involved.” A sample of the item in question, received in evidence as exhibit 1, consists of a glass container measuring approximately 1)4" by l%" by thick, divided into two compartments, each of which contains a religious aluminum statuette. The container is fitted with a fancy aluminum-hinged cover which, when snapped into place, holds the figures enclosed but visible through two doorlike windows of what appear to be plastic material. On the record presented it was held that the statuettes in question are dutiable as claimed and that the glass containers are likewise dutiable at the same rate as their contents. W. X. Huber Co. v. United States (3 Cust. Ct. 316, C. D. 267) followed.

Cite This Page — Counsel Stack

Bluebook (online)

24 Cust. Ct. 407, 1950 Cust. Ct. LEXIS 1788, Counsel Stack Legal Research, https://law.counselstack.com/opinion/i-b-cohen-sons-corp-v-united-states-cusc-1950.

Opinion

Related

Cite This Page — Counsel Stack