Protest 36953-K of New York Mdse. Co.

U.S. Customs Court

Protest 36953-K of New York Mdse. Co.

9 Cust. Ct. 458

United States Customs Court·Decided December 7, 1942·No. No. 47783·Published

Opinion

Opinion by

Tilson, J.

The testimony offered was found to fall far short of establishing that the soap boxes in question are household utensils. From the record and sample the court observed that the merchandise responds to the judicial definition of hollow ware, and so held, and inasmuch as the plaintiff did not invoke the hollow ware provision the protest was overruled without affirming the action of the collector.

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Opinion by

Tilson, J.

The testimony offered was found to fall far short of establishing that the soap boxes in question are household utensils. From the record and sample the court observed that the merchandise responds to the judicial definition of hollow ware, and so held, and inasmuch as the plaintiff did not invoke the hollow ware provision the protest was overruled without affirming the action of the collector.

Protest 36953-K of New York Mdse. Co., 9 Cust. Ct. 458 (cusc 1942).

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9 Cust. Ct. 458 (Protest 36953-K of New York Mdse. Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.