Protest 20155-K of Mendelssohn

U.S. Customs Court

Protest 20155-K of Mendelssohn

7 Cust. Ct. 273

CourtUnited States Customs Court

DecidedSeptember 25, 1941

DocketNo. 46360

StatusPublished

This text of 7 Cust. Ct. 273 (Protest 20155-K of Mendelssohn) 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 20155-K of Mendelssohn, 7 Cust. Ct. 273 (cusc 1941).

Pincite

Opinion

[274]*274Opinion by

Dallinger, J.

The merchandise is a large glass bottle hold in a metal frame and mounted on a metal stand equipped with wheels underneath. At the hearing the plaintiff testified that the article is capable of containing fifteen gallons of liquid, that it is used in his home to serve cognac, that he also' has a similar but smaller one in his home in Michigan, and that these are the only two bottles of this kind in the United States to the best.of his knowledge. It was stipulated between counsel that “the article in question is composed in chief value of base metal, which is not aluminum, and not composed of iron or steel and enameled or glazed with vitreous glasses, and silver plated.” In view of the established facts and following Viking v. United States (2 Cust. Ct. 237, C. D. 132) the article in question was held dutiable as hollow ware, plated with silver, at 50 percent under paragraph 339 as claimed.

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

[274]*274Opinion by

Dallinger, J.

The merchandise is a large glass bottle hold in a metal frame and mounted on a metal stand equipped with wheels underneath. At the hearing the plaintiff testified that the article is capable of containing fifteen gallons of liquid, that it is used in his home to serve cognac, that he also' has a similar but smaller one in his home in Michigan, and that these are the only two bottles of this kind in the United States to the best.of his knowledge. It was stipulated between counsel that “the article in question is composed in chief value of base metal, which is not aluminum, and not composed of iron or steel and enameled or glazed with vitreous glasses, and silver plated.” In view of the established facts and following Viking v. United States (2 Cust. Ct. 237, C. D. 132) the article in question was held dutiable as hollow ware, plated with silver, at 50 percent under paragraph 339 as claimed.

Cite This Page — Counsel Stack

Bluebook (online)

7 Cust. Ct. 273, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-20155-k-of-mendelssohn-cusc-1941.

Opinion

Related

Cite This Page — Counsel Stack