J. B. Hirsch Co. v. United States

U.S. Customs Court

J. B. Hirsch Co. v. United States

24 Cust. Ct. 458, 1950 Cust. Ct. LEXIS 1950

CourtUnited States Customs Court

DecidedMay 9, 1950

DocketNo. 54325; protests 149091-K and 149123-K (New York)

StatusPublished

This text of 24 Cust. Ct. 458 (J. B. Hirsch Co. 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

J. B. Hirsch Co. v. United States, 24 Cust. Ct. 458, 1950 Cust. Ct. LEXIS 1950 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

At the trial plaintiff’s witness testified that the trays were chiefly used as ash trays and sometimes to hold nuts; that the trays were put into a metal frame by the plaintiff before being sold; and that they were not of such character as would be suitable for use in the service of meals. It was held that the decorated chinaware trays in question are properly dutiable at 70 percent ad valorem under paragraph 212, without the additional assessment of the specific rate of 10 cents per dozen pieces. (United States v. Butler Bros. (33 C. C. P. A. 22, C. A. D. 310) and Abstracts 41651 and 45893 followed.)

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Opinion by

Johnson, J.

At the trial plaintiff’s witness testified that the trays were chiefly used as ash trays and sometimes to hold nuts; that the trays were put into a metal frame by the plaintiff before being sold; and that they were not of such character as would be suitable for use in the service of meals. It was held that the decorated chinaware trays in question are properly dutiable at 70 percent ad valorem under paragraph 212, without the additional assessment of the specific rate of 10 cents per dozen pieces. (United States v. Butler Bros. (33 C. C. P. A. 22, C. A. D. 310) and Abstracts 41651 and 45893 followed.)

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Bluebook (online)

24 Cust. Ct. 458, 1950 Cust. Ct. LEXIS 1950, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-b-hirsch-co-v-united-states-cusc-1950.