Protest 29686-K of Continental Mdse. Corp.

6 Cust. Ct. 572
CourtUnited States Customs Court
DecidedMarch 6, 1941
DocketNo. 45513
StatusPublished
Cited by1 cases

This text of 6 Cust. Ct. 572 (Protest 29686-K of Continental Mdse. Corp.) 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 29686-K of Continental Mdse. Corp., 6 Cust. Ct. 572 (cusc 1941).

Opinion

Opinion by

Cline, J.

The cabinets are about 6 inches in length, 4% inches in diameter and 3% inches high on one end which has two vertical drawers, and about 2 inches high on the other end which has one drawer. The box is about 4% inches long, 3% inches wide, and 2 inches high. The cover, which is flexible, slides back into a groove and there is a label on the front of the box bearing the legend “Souvenir Tampa.” It was found that the chief use of the cabinets is for holding commodities other than smokers’ articles. As to these the claim at 33% percent under paragraph 412 was sustained. The boxes were found to have the appearance of cigarette cases and the evidence was not sufficient to sustain the claim made as to these items.

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Related

Good Neighbor Imports, Inc. v. United States
13 Cust. Ct. 186 (U.S. Customs Court, 1944)

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Bluebook (online)
6 Cust. Ct. 572, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-29686-k-of-continental-mdse-corp-cusc-1941.