Protest 509405-G of T. Sumida & Co.

U.S. Customs Court

Protest 509405-G of T. Sumida & Co.

2 Cust. Ct. 753

United States Customs Court·Decided June 12, 1939·No. No. 41603·Published

Opinion

Opinion by

McClelland, P. J.

The appraiser reported that the articles in question while invoiced as rakes are not such, strictly speaking, but lawn combs made of bamboo and used for raking up leaves and light loose objects without injuring the lawn. The protest was therefore overruled as to the rakes. In accordance with the report of the appraiser canned scallops were held free of duty as shellfish under paragraph 1761 as claimed.

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Opinion by

McClelland, P. J.

The appraiser reported that the articles in question while invoiced as rakes are not such, strictly speaking, but lawn combs made of bamboo and used for raking up leaves and light loose objects without injuring the lawn. The protest was therefore overruled as to the rakes. In accordance with the report of the appraiser canned scallops were held free of duty as shellfish under paragraph 1761 as claimed.

Protest 509405-G of T. Sumida & Co., 2 Cust. Ct. 753 (cusc 1939).

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