Protest 27745-K of Siegfried

U.S. Customs Court

Protest 27745-K of Siegfried

17 Cust. Ct. 160

CourtUnited States Customs Court

DecidedJune 28, 1946

DocketNo. 51224

StatusPublished

This text of 17 Cust. Ct. 160 (Protest 27745-K of Siegfried) 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 27745-K of Siegfried, 17 Cust. Ct. 160 (cusc 1946).

Pincite

Opinion

Opinion by

Kincheloe, J.

From the testimony it was shown that the imported articles are pasted at the seam; that the end panels are open and that they have the shape of a box or carton, but in their imported condition are incapable of the ordinary use of a box as a container. On the authority of Coty v. United States (T. D. 43030), the merchandise represented by items 117 and 118 on the invoice covered by entry 2488 was held dutiable at 30 percent under paragraph 1413 as “cardboard * * * cut or shaped for boxes or other articles, plain or printed, but not lithographed, and' not specially provided for.” The protest was overruled in all other respects.

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Opinion by

Kincheloe, J.

From the testimony it was shown that the imported articles are pasted at the seam; that the end panels are open and that they have the shape of a box or carton, but in their imported condition are incapable of the ordinary use of a box as a container. On the authority of Coty v. United States (T. D. 43030), the merchandise represented by items 117 and 118 on the invoice covered by entry 2488 was held dutiable at 30 percent under paragraph 1413 as “cardboard * * * cut or shaped for boxes or other articles, plain or printed, but not lithographed, and' not specially provided for.” The protest was overruled in all other respects.

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Bluebook (online)

17 Cust. Ct. 160, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-27745-k-of-siegfried-cusc-1946.