Protest 36953-K of New York Mdse. Co.

U.S. Customs Court

Protest 36953-K of New York Mdse. Co.

9 Cust. Ct. 458

CourtUnited States Customs Court

DecidedDecember 7, 1942

DocketNo. 47783

StatusPublished

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

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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.

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Bluebook (online)

9 Cust. Ct. 458, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-36953-k-of-new-york-mdse-co-cusc-1942.