Protest 12951-K of Bieber

U.S. Customs Court

Protest 12951-K of Bieber

14 Cust. Ct. 238

CourtUnited States Customs Court

DecidedApril 19, 1945

DocketNo. 50131

StatusPublished

This text of 14 Cust. Ct. 238 (Protest 12951-K of Bieber) 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 12951-K of Bieber, 14 Cust. Ct. 238 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

At the trial both of defendant’s witnesses admitted that the merchandise is a candlestick designed for electrical illumination-but maintained it is also a lamp base because it is drilled for wiring. Plaintiff conceded that all candlesticks designed for electrical illumination might be described as lamp bases, but contended that that would not exclude them from the more specific description of candlesticks designed for electrical illumination. Upon consideration of the testimony and an examination of exhibit 1 the merchandise was held properly dutiable at 30 percent under paragraph 218 (c), as modified. The protest was sustained to this extent.

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Opinion by

Oliver, P. J.

At the trial both of defendant’s witnesses admitted that the merchandise is a candlestick designed for electrical illumination-but maintained it is also a lamp base because it is drilled for wiring. Plaintiff conceded that all candlesticks designed for electrical illumination might be described as lamp bases, but contended that that would not exclude them from the more specific description of candlesticks designed for electrical illumination. Upon consideration of the testimony and an examination of exhibit 1 the merchandise was held properly dutiable at 30 percent under paragraph 218 (c), as modified. The protest was sustained to this extent.

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Bluebook (online)

14 Cust. Ct. 238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-12951-k-of-bieber-cusc-1945.