Protest 49931-K of Illfelder Importing Co.

U.S. Customs Court

Protest 49931-K of Illfelder Importing Co.

9 Cust. Ct. 413

United States Customs Court·Decided September 16, 1942·No. No. 47547·Published

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.

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

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9 Cust. Ct. 413 (Protest 49931-K of Illfelder Importing Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.