Protest 20437-K of New York Merchandise Co.

U.S. Customs Court

Protest 20437-K of New York Merchandise Co.

9 Cust. Ct. 458

CourtUnited States Customs Court

DecidedDecember 7, 1942

DocketNo. 47782

StatusPublished

This text of 9 Cust. Ct. 458 (Protest 20437-K of New York Merchandise 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 20437-K of New York Merchandise Co., 9 Cust. Ct. 458 (cusc 1942).

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Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 43372 the tape measures in question were held dutiable" as household utensils at 40 percent under paragraph 339. Brass base shells stipulated to be similar to those the subject of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) were held dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.

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Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 43372 the tape measures in question were held dutiable" as household utensils at 40 percent under paragraph 339. Brass base shells stipulated to be similar to those the subject of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) were held dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.

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9 Cust. Ct. 458, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-20437-k-of-new-york-merchandise-co-cusc-1942.

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