Pacific Dry Goods Co. v. United States

U.S. Customs Court

Pacific Dry Goods Co. v. United States

21 Cust. Ct. 190, 1948 Cust. Ct. LEXIS 581

CourtUnited States Customs Court

DecidedAugust 13, 1948

DocketNo. 52495; protest 78451-K (San Francisco)

StatusPublished

This text of 21 Cust. Ct. 190 (Pacific Dry Goods 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

Pacific Dry Goods Co. v. United States, 21 Cust. Ct. 190, 1948 Cust. Ct. LEXIS 581 (cusc 1948).

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Opinion

Opinion by

Oliver, P. J.

At the trial it was stipulated that the articles in question are not chiefly used for the amusement of children and that they are manufactures in chief value of wood. Upon the record presented it was held that the merchandise covered by items HW 80 in case No. 2175, items HW 95 in case No. 2176, and items 899 and 900 in case No. 2198 is properly dutiable at 33% percent under paragraph 412, as claimed.

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Opinion by

Oliver, P. J.

At the trial it was stipulated that the articles in question are not chiefly used for the amusement of children and that they are manufactures in chief value of wood. Upon the record presented it was held that the merchandise covered by items HW 80 in case No. 2175, items HW 95 in case No. 2176, and items 899 and 900 in case No. 2198 is properly dutiable at 33% percent under paragraph 412, as claimed.

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Bluebook (online)

21 Cust. Ct. 190, 1948 Cust. Ct. LEXIS 581, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-dry-goods-co-v-united-states-cusc-1948.