Protest 101679-K of de Colange

U.S. Customs Court

Protest 101679-K of de Colange

13 Cust. Ct. 315

CourtUnited States Customs Court

DecidedNovember 25, 1944

DocketNo. 49822

StatusPublished

This text of 13 Cust. Ct. 315 (Protest 101679-K of de Colange) 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

Protest 101679-K of de Colange, 13 Cust. Ct. 315 (cusc 1944).

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Opinion

Opinion by

Keefe, J.

It appeared that the collector assessed duty on the ring under his interpretation of said paragraph, that “a man’s ring is neither necessary nor appropriate for a woman.” The plaintiff testified that she was a resident of Prance and had fled Normandy, that the ring had belonged to her husband, being the only article of his possessions salvaged, and that since his death she has always worn it for reasons of sentiment and never takes it off. A photograph of the ring was admitted in evidence. In view of the testimony the court was of the opinion that the protest should be sustained holding that the appropriateness of the article of personal adornment intended for the wear and use of the traveler is to be determined by the actual use thereof as an article of personal adornment. In accordance therewith the protest was sustained and the collector directed to reliquidate and make refund of all duty taken. Abstract 44507 differentiated.

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Opinion by

Keefe, J.

It appeared that the collector assessed duty on the ring under his interpretation of said paragraph, that “a man’s ring is neither necessary nor appropriate for a woman.” The plaintiff testified that she was a resident of Prance and had fled Normandy, that the ring had belonged to her husband, being the only article of his possessions salvaged, and that since his death she has always worn it for reasons of sentiment and never takes it off. A photograph of the ring was admitted in evidence. In view of the testimony the court was of the opinion that the protest should be sustained holding that the appropriateness of the article of personal adornment intended for the wear and use of the traveler is to be determined by the actual use thereof as an article of personal adornment. In accordance therewith the protest was sustained and the collector directed to reliquidate and make refund of all duty taken. Abstract 44507 differentiated.

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Bluebook (online)

13 Cust. Ct. 315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-101679-k-of-de-colange-cusc-1944.