Protest 108038-K of American Import Co.

U.S. Customs Court

Protest 108038-K of American Import Co.

16 Cust. Ct. 220

CourtUnited States Customs Court

DecidedFebruary 6, 1946

DocketNo. 50875

StatusPublished

Cited by1 cases

This text of 16 Cust. Ct. 220 (Protest 108038-K of American Import 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.

Bluebook

Protest 108038-K of American Import Co., 16 Cust. Ct. 220 (cusc 1946).

Pincite

Opinion

[221]*221Opinion by

Olives, P. J.

The merchandise consists of miniature boxing gloves in pairs, measuring about 2% inches in the greatest dimension, and tied together with colored cord. Plaintiff’s witness testified that the miniature leather boxing gloves were invoiced and sold at wholesale as “leather gloves,” and that while he had seen these or similar articles used for decoration and novelty purposes, he had never seen them worn as costume jewelry. No testimony was introduced by the Government in support of the collector’s classification. At the close of the trial the Government moved to dismiss the protest on the ground that the importer had failed to make out a prima facie case. This motion was denied, the court holding that the testimony introduced by the plaintiff, and an examination of the samples, which are potent witnesses, were sufficient to overcome the presumption of correctness attaching to the collector’s classification. It was held that the articles are not commonly or commercially known as jewelry and are properly dutiable as manufactures of leather at 25 percent under paragraph 1531 as modified by T. D. 49753. (United States v. Heinrich Herrmann & Weiss, 30 C. C. P. A. 47, C. A. D. 213, followed.)

Free access — add to your briefcase to read the full text and ask questions with AI

[221]*221Opinion by

Olives, P. J.

The merchandise consists of miniature boxing gloves in pairs, measuring about 2% inches in the greatest dimension, and tied together with colored cord. Plaintiff’s witness testified that the miniature leather boxing gloves were invoiced and sold at wholesale as “leather gloves,” and that while he had seen these or similar articles used for decoration and novelty purposes, he had never seen them worn as costume jewelry. No testimony was introduced by the Government in support of the collector’s classification. At the close of the trial the Government moved to dismiss the protest on the ground that the importer had failed to make out a prima facie case. This motion was denied, the court holding that the testimony introduced by the plaintiff, and an examination of the samples, which are potent witnesses, were sufficient to overcome the presumption of correctness attaching to the collector’s classification. It was held that the articles are not commonly or commercially known as jewelry and are properly dutiable as manufactures of leather at 25 percent under paragraph 1531 as modified by T. D. 49753. (United States v. Heinrich Herrmann & Weiss, 30 C. C. P. A. 47, C. A. D. 213, followed.)

Cite This Page — Counsel Stack

Bluebook (online)

16 Cust. Ct. 220, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-108038-k-of-american-import-co-cusc-1946.

Opinion

Related

Cite This Page — Counsel Stack