Protest 30432-K of Abercrombie & Fitch Co.

U.S. Customs Court

Protest 30432-K of Abercrombie & Fitch Co.

10 Cust. Ct. 382

CourtUnited States Customs Court

DecidedJanuary 27, 1943

DocketNo. 47958

StatusPublished

Cited by3 cases

This text of 10 Cust. Ct. 382 (Protest 30432-K of Abercrombie & Fitch 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.

Bluebook

Protest 30432-K of Abercrombie & Fitch Co., 10 Cust. Ct. 382 (cusc 1943).

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Opinion

Opinion by

Walker, J.

In view of stipulation of counsel and from an examination of the illustration attached thereto it appears that the articles, in question consist of a hand gear ship’s wheel mounted on a binnacle stand, and that it is obvious that the addition of a glass top makes the articles suitable for use as tables, but that no glass tops were imported with them. The court was satisfied that the articles are partly finished tables rather than parts of tables and therefore fall within the provision of the trade agreement, and that the greater part by far of the table to be finished is incorporated in each of the imported articles, namely, the binnacle stand and the wheel, and the only part lacking is the glass top. The claim at 25 percent under paragraph 412 and T. D. 49753 was therefore sustained.

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Opinion by

Walker, J.

In view of stipulation of counsel and from an examination of the illustration attached thereto it appears that the articles, in question consist of a hand gear ship’s wheel mounted on a binnacle stand, and that it is obvious that the addition of a glass top makes the articles suitable for use as tables, but that no glass tops were imported with them. The court was satisfied that the articles are partly finished tables rather than parts of tables and therefore fall within the provision of the trade agreement, and that the greater part by far of the table to be finished is incorporated in each of the imported articles, namely, the binnacle stand and the wheel, and the only part lacking is the glass top. The claim at 25 percent under paragraph 412 and T. D. 49753 was therefore sustained.

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Bluebook (online)

10 Cust. Ct. 382, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-30432-k-of-abercrombie-fitch-co-cusc-1943.

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