Protest 10137-K of Sprouse-Reitz Co.

U.S. Customs Court

Protest 10137-K of Sprouse-Reitz Co.

13 Cust. Ct. 277

CourtUnited States Customs Court

DecidedAugust 25, 1944

DocketNo. 49684

StatusPublished

This text of 13 Cust. Ct. 277 (Protest 10137-K of Sprouse-Reitz Co.) 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.

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Protest 10137-K of Sprouse-Reitz Co., 13 Cust. Ct. 277 (cusc 1944).

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Opinion

[278]*278Opinion by

Walker, J.

The testimony of the head of the import department of the plaintiff company was to the effect that the cases and combs in issue were-always bought, sold, and used together. The court was of the opinion that the combination of the case containing the mirror and the comb does not create a new article having a new name, character, or use. It was found that the reasoning in United States v. Hensel (22 C. C. P. A. 281, T. D. 47330) applies with equal force to the merchandise herein. In accordance therewith the protest was overruled.

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[278]*278Opinion by

Walker, J.

The testimony of the head of the import department of the plaintiff company was to the effect that the cases and combs in issue were-always bought, sold, and used together. The court was of the opinion that the combination of the case containing the mirror and the comb does not create a new article having a new name, character, or use. It was found that the reasoning in United States v. Hensel (22 C. C. P. A. 281, T. D. 47330) applies with equal force to the merchandise herein. In accordance therewith the protest was overruled.

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Bluebook (online)

13 Cust. Ct. 277, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-10137-k-of-sprouse-reitz-co-cusc-1944.