Luxemberg v. United States

U.S. Customs Court

Luxemberg v. United States

30 Cust. Ct. 419, 1953 Cust. Ct. LEXIS 287

United States Customs Court·Decided April 15, 1953·No. No. 57257; protest 173274-K (New York)·Published

Opinion

[420]*420Opinion by

Oliver, C. J.

It was stipulated that the merchandise consists of plain metal belt buckles, composed in chief value of brass, primarily used on belts to hold up trousers for men; that they are required by men in the armed forces as an-essential part of their vocational uniform and are not incidental articles of mere personal comfort, convenience, or adornment; and that the cases of Weyenberg Shoe Mfg. Co. v. United States (38 C. C. P. A. 122, C. A. D. 448) and Abstract 51825 involved similar issues. On the agreed facts and following the cited eases, the claim of the plaintiff was sustained. «

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[420]*420Opinion by

Oliver, C. J.

It was stipulated that the merchandise consists of plain metal belt buckles, composed in chief value of brass, primarily used on belts to hold up trousers for men; that they are required by men in the armed forces as an-essential part of their vocational uniform and are not incidental articles of mere personal comfort, convenience, or adornment; and that the cases of Weyenberg Shoe Mfg. Co. v. United States (38 C. C. P. A. 122, C. A. D. 448) and Abstract 51825 involved similar issues. On the agreed facts and following the cited eases, the claim of the plaintiff was sustained. «

Luxemberg v. United States, 30 Cust. Ct. 419, 1953 Cust. Ct. LEXIS 287 (cusc 1953).

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