Protest 34116-K of F. W. Woolworth Co.

U.S. Customs Court

Protest 34116-K of F. W. Woolworth Co.

8 Cust. Ct. 500

CourtUnited States Customs Court

DecidedApril 20, 1942

DocketNo. 47099

StatusPublished

This text of 8 Cust. Ct. 500 (Protest 34116-K of F. W. Woolworth 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 34116-K of F. W. Woolworth Co., 8 Cust. Ct. 500 (cusc 1942).

Pincite

Opinion

Opinion by

Oliver, P. J.

Numerous witnesses were called in this case on behalf of the plaintiff. It appeared from the testimony that the articles are used by adults and consist of the ordinary snake blowout, airplanes, ferris wheels, squirrel in cage, etc.; that they are used at New Year’s and other parties and given as favors; and that they are usually sold as single items at retail. No evidence was introduced by the Government. It was agreed between counsel that the exhibits in question are composed of a base metal, not plated with platinum, gold, or silver, or colored with gold lacquer. Following Marshall Field v. United States (20 C. C. P. A. 225, T. D. 46037) and United States v. Calhoun (21 id. 167, T. D. 46495) the articles in question were held not to be toys. The claim that they are dutiable as manufactures of metal, not specially provided for, at 45 percent under paragraph 397 was therefore sustained.

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

Opinion by

Oliver, P. J.

Numerous witnesses were called in this case on behalf of the plaintiff. It appeared from the testimony that the articles are used by adults and consist of the ordinary snake blowout, airplanes, ferris wheels, squirrel in cage, etc.; that they are used at New Year’s and other parties and given as favors; and that they are usually sold as single items at retail. No evidence was introduced by the Government. It was agreed between counsel that the exhibits in question are composed of a base metal, not plated with platinum, gold, or silver, or colored with gold lacquer. Following Marshall Field v. United States (20 C. C. P. A. 225, T. D. 46037) and United States v. Calhoun (21 id. 167, T. D. 46495) the articles in question were held not to be toys. The claim that they are dutiable as manufactures of metal, not specially provided for, at 45 percent under paragraph 397 was therefore sustained.

Cite This Page — Counsel Stack

Bluebook (online)

8 Cust. Ct. 500, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-34116-k-of-f-w-woolworth-co-cusc-1942.