Protest 49931-K of Illfelder Importing Co.

U.S. Customs Court

Protest 49931-K of Illfelder Importing Co.

9 Cust. Ct. 413

CourtUnited States Customs Court

DecidedSeptember 16, 1942

DocketNo. 47547

StatusPublished

This text of 9 Cust. Ct. 413 (Protest 49931-K of Illfelder Importing 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.

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Protest 49931-K of Illfelder Importing Co., 9 Cust. Ct. 413 (cusc 1942).

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Opinion

Opinion by

Oliver, P. J.

At the trial the protest was submitted on the collector’s letter which states that the merchandise in question is confined to the “police whistles” which are chiefly used by adults and which constitute one-half the value of the merchandise contained in the invoice. The police whistles in question were therefore held dutiable at 45 percent under paragraph 397 as claimed.

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Opinion by

Oliver, P. J.

At the trial the protest was submitted on the collector’s letter which states that the merchandise in question is confined to the “police whistles” which are chiefly used by adults and which constitute one-half the value of the merchandise contained in the invoice. The police whistles in question were therefore held dutiable at 45 percent under paragraph 397 as claimed.

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Bluebook (online)

9 Cust. Ct. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-49931-k-of-illfelder-importing-co-cusc-1942.